Recent Judgment of Honorable Gujarat High Court in case of VKC Footsteps India Pvt. Ltd. vs. Union of India
Last updated: 03 September 2020
Court :
Gujarat High Court
Brief :
High Court held that by prescribing the formula in Sub-rule 5 of Rule 89 of the CGGST Rules,2017 to exclude refund of tax paid on 'input service' as part of the refund of unutilised input tax credit is contrary to the provisions of Sub-section 3 of Section 54 of the CGST Act,2017 which provides for claim of refund of 'any unutilised input tax credit'.
Citation :
VKC Footsteps India Pvt. Ltd. vs. Union of India
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CA Shruti Singhal
Published in LAW
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