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Search results with tag "Unutilised input tax"
IN THE SUPREME COURT OF INDIA CIVIL …
main.sci.gov.in“unutilised input tax” paid on “input services” as part of “input tax credit” accumulated on account of inverted duty structure is ultra vires the provision of Section 54(3) of the CGST Act, 2017.” The High Court therefore directed the Union Government to allow the claim for refund made by the petitioners before it, considering ...