High Court Allows Refund of Input Tax Credit Despite Technical Objections on Bank Account Details Under CGST Act.

Case-Laws – GST – Highlights – The High Court addressed the issue of refund of unutilized Input Tax Credit where remittances were received in a different branch’s bank account. The Court held that establishments should be treated as distinct persons unde

High Court Allows Refund of Input Tax Credit Despite Technical Objections on Bank Account Details Under CGST Act.
Case-Laws
GST
The High Court addressed the issue of refund of unutilized Input Tax Credit where remittances were received in a different branch's bank account. The Court held that establishments should be treated as distinct persons under the CGST Act, even if they are part of the same entity. The petitioner had initially not provided bank account details for its Delhi branc

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