{"id":70255,"date":"2024-10-19T08:28:19","date_gmt":"2024-10-19T02:58:19","guid":{"rendered":""},"modified":"2024-10-19T08:28:19","modified_gmt":"2024-10-19T02:58:19","slug":"petitioner-wins-rs-32-29l-vat-input-tax-refund-sans-application-after-rs-5-38cr-refund-under-old-act","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70255","title":{"rendered":"Petitioner wins Rs. 32.29L VAT input tax refund sans application after Rs. 5.38Cr refund under old Act."},"content":{"rendered":"<p>Petitioner wins Rs. 32.29L VAT input tax refund sans application after Rs. 5.38Cr refund under old Act.<br \/>Case-Laws<br \/>GST<br \/>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 <\/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=82410\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; 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<\/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-70255","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70255","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=70255"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70255\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70255"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70255"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70255"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}