ITC for different financial years can be clubbed together for claiming refund under Rule 89(4) of the CGST Rules


Last updated: 04 January 2024

Court :
Bombay High Court

Brief :
The Hon'ble Bombay High Court in the case of M/s. Sine Automation and Integration (P.) Ltd v. Union of India [Writ Petition No. 4655 of 2023 dated November 29, 2023] allowed the writ petition and held that, as per Circular 135/05/2020-GST, dated March 31, 2020, ITC for different financial years can be clubbed together for claiming refund under Rule 89(4) of the Central Goods and Services Tax Rules, 2017 ("the CGST Rules").

Citation :
Writ Petition No. 4655 of 2023 dated November 29, 2023

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Bimal Jain
Published in GST
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