Appeal Required for IGST Refund and Input Tax Credit Dispute; Notification No. 09/2023 Validity Challenged.

Case-Laws – GST – Highlights – Wrongful availment and passing on of input tax credit, wrongful availment of IGST refund under Advance Authorisation scheme. Constitutional validity of Notification No. 09/2023-Central Tax dated 31.03.2023 questioned, wheth

Appeal Required for IGST Refund and Input Tax Credit Dispute; Notification No. 09/2023 Validity Challenged.
Case-Laws
GST
Wrongful availment and passing on of input tax credit, wrongful availment of IGST refund under Advance Authorisation scheme. Constitutional validity of Notification No. 09/2023-Central Tax dated 31.03.2023 questioned, whether ultra-vires the CGST Act provisions. Held that the challenged order is dated 21.02.2024, and the challenge is on merits. Appeal lies before the

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