Non-compliance of procedure of GST circular will not dis-entitle petitioner from claiming GST refund
Case Law Details
Case Name : Balkrishna Industries Limited Vs Union of India (Gujarat High Court)
Appeal Number : Special Civil Application No. 11254 of 2020
Date of Judgement/Order : 04/08/2022
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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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.
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