Petitioner wins Rs. 32.29L VAT input tax refund sans application after Rs. 5.38Cr refund under old Act.

Case-Laws – GST – Highlights – Transitional credit of input tax available under VAT Act sought. State contended refund application pursuant to Annexure-P/15 required. Court held refund of Rs. 5,38,20,214/- sanctioned payable to petitioner unrelated to in

Petitioner wins Rs. 32.29L VAT input tax refund sans application after Rs. 5.38Cr refund under old Act.
Case-Laws
GST
Transitional credit of input tax available under VAT Act sought. State contended refund application pursuant to Annexure-P/15 required. Court held refund of Rs. 5,38,20,214/- sanctioned payable to petitioner unrelated to input tax sought for transitional credit in GST period. Rs. 32,29,195/- withheld due to additional demand, would have been forfeited if input tax claim

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