Dealer cannot be compelled to carry forward the ITC to GST regime instead of refund

Last updated: 05 January 2023

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in Easwaran Brothers India Private Limited v. The Assistant Commissioner (ST) (FAC)[W.P. No. 33593, 33048 and 33593 of 2022 dated December 15, 2022] has held that dealers cannot be compelled to carry forward Input Tax Credit ("ITC") from extant regime to the Goods and Services Tax ("GST") regime if the dealer chooses to avail refund instead.

Citation :
[W.P. No. 33593, 33048 and 33593 of 2022 dated December 15, 2022]

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Bimal Jain

Published in GST
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