Assessee cannot claim supplementary refund based on fresh calculation, after the original refund application has already been processed
Last updated: 24 January 2023
Court :
Odisha High Court
Brief :
The Hon'ble Odisha High Court in the matter of Vedanta Ltd. v. Union of India [W.P.(C) No. 33278 of 2020 with W.P.(C) No. 24499 of 2020 and W.P.(C) No. 32166 of 2021 dated January 4, 2023] held that, when Input Tax Credit ("ITC") has been claimed for multiple units of a company registered under a single Goods and Services Tax Identification Number ("GSTIN") by considering all units together as one, then the assessee cannot claim supplementary refund by computing transaction of each individual unit treating as separate entity or separate "registered person".
Citation :
W.P.(C) No. 33278 of 2020 with W.P.(C) No. 24499 of 2020 and W.P.(C) No. 32166 of 2021 dated January 4, 2023
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Bimal Jain
Published in GST
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