High Court grants retrospective relief for input tax credit refund under CGST Act, citing COVID period extension in Notification 13/2022.
Case-Laws
GST
The High Court addressed the issue of refunding accumulated input tax credit within a time limit for zero-rated supplies. The petitioner sought the benefit of an extended period under Clause(e) of Explanation 2 to section 54 of the Central Goods and Service Tax Act, 2017, as per Notification No. 13/2022-Central Tax. The court held that t
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