SEZ unit entitled to refund of unutilised IGST credit under s.54 CGST Act; appellate order quashed

SEZ unit entitled to refund of unutilised IGST credit under s.54 CGST Act; appellate order quashedCase-LawsGSTThe HC allowed the petition and quashed the impugned appellate order, holding the petitioner-a SEZ unit-entitled to refund of unutilized IGST cre

SEZ unit entitled to refund of unutilised IGST credit under s.54 CGST Act; appellate order quashed
Case-Laws
GST
The HC allowed the petition and quashed the impugned appellate order, holding the petitioner-a SEZ unit-entitled to refund of unutilized IGST credit in the Electronic Credit Ledger under s.54 of the CGST Act. The Court affirmed that the input service distributor concept permits recognition of input tax credit on services received for zero-rated supplies, and applied controlli

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