Live Help
Your Session Will Expire in   seconds.
If you do not wish to log-out, choose 'Let me continue'
Reset SessionCancel Session

HC puts stay on circular inhibiting refund claim of unutilised ITC for a period of 2 FYs

February 7, 2020[2020] 114 122 (Delhi)

GST : Where petitioner had been deprived of benefit of availing refund claim of unutilised input tax credit owing to restriction imposed in paragraph 8 of Circular No. 125/44/2019 which inhibited refund claims for a period of two separate (not successive) financial years, rigour of paragraph 8 of Circular No. 125/44/2019-GST, dated 18-11-2019 was stayed and respondents were directed to either open online portal so as to enable petitioner to file tax refund electronically, or to accept same manually

read more
Best view in 1140 x 768