{"id":69994,"date":"2024-09-13T08:32:55","date_gmt":"2024-09-13T03:02:55","guid":{"rendered":""},"modified":"2024-09-13T08:32:55","modified_gmt":"2024-09-13T03:02:55","slug":"appeal-required-for-igst-refund-and-input-tax-credit-dispute-notification-no-09-2023-validity-challenged","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69994","title":{"rendered":"Appeal Required for IGST Refund and Input Tax Credit Dispute; Notification No. 09\/2023 Validity Challenged."},"content":{"rendered":"<p>Appeal Required for IGST Refund and Input Tax Credit Dispute; Notification No. 09\/2023 Validity Challenged.<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=81305\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; 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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69994","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69994","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69994"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69994\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69994"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69994"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69994"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}