Case Law Details
Case Name : Union of India Vs Quarry Owners Association (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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Union of India Vs Quarry Owners Association (Supreme Court of India)
Rule 89(5) – Restriction on refund of ITC under inverted tax structure- SC reserves order
Supreme Court reserved the order on constitutional validity and vires of Rule 89(5) of the CGST Rules which restrict the refund of taxes on input services under inv
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