Pre condition payment at 10% can be adjusted out of unutlized ITC

Larsen & Toubro Limited Vs Joint Commissioner (ST) (Madras High Court)

Introduction: A recent judgment by the Madras High Court in the case of Larsen & Toubro Limited, dated 21.08.2023, has significant implications for GST First Appeals. This article examines the court’s ruling, which clarifies the pre-condition payment for GST First Appeals and the use of unutilized Input Tax Credit (ITC) from the Electronic Credit Ledger for this purpose.

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