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Case Law Details

Case Name : In re Aristo Bullion Pvt. Ltd (GST AAAR Gujarat)
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In re Aristo Bullion Pvt. Ltd (GST AAAR Gujarat)

Utilization of ITC cannot be denied merely on the ground that the inputs have no nexus with outward supply

The AAAR, Gujarat in the matter of M/S. Aristo Bullion Private Limited [Advance Ruling No. GUJ/GAAAR/APPEAL/2021/36 dated December 22, 2021] modified the ruling passed by the AAR, and held that, the assessee is entitled to use the Input Tax Credit (ITC) balance

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