Non-compliance of procedure of GST circular will not dis-entitle petitioner from claiming GST refund

Balkrishna Industries Limited Vs Union of India (Gujarat High Court)

The petitioner has prayed for direction to refund of Rs. 21,71,74,611/-, which is unutilised input tax credit to be refunded without any Integrated Goods and Services Tax (IGST) debit with interest.

Section 16 of the Act allows registered person to take credit on input tax on the goods and services tax paid by such person. It is the case of the petitioner that in compliance of the relevant rules, the petitioner debited th

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