Upheld the provisions w.r.t claiming of refund of unutilized ITC

Last updated: 28 January 2022

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The Rajasthan High Court has upheld the validity of Section 54 of the CGST Act, which governs the claiming of refunds for unutilised Input Tax Credit (ITC). The court directed the tax department to issue a final order on the petitioner's refund claim, considering their submitted reply. This ruling follows a Supreme Court decision that also affirmed the constitutionality of Section 54.

Court :
Rajasthan High Court

Brief :
The Hon’ble Rajasthan High Court in M/S Triveny Electrodes & ors. v. Union of India, Through Secretary, Finance Department, Government of India, New Delhi & ors. [D.B. Civil Writ Petition No. 2137/2022 dated January 20, 2022] upheld the provisions w.r.t claiming of refund of unutilized Input Tax Credit ("ITC") and asked the department to pass final order after taking into account the reply of the assessee.

Citation :
D.B. Civil Writ Petition No. 2137/2022 dated January 20, 2022

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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