CESTAT Grants Partial Relief To Bata On Issue Of Denial Of CENVAT Credit - 07.01.2022

Karnataka High Court upheld the validity of Section 54(3) of the CGST Act refers to the refund of unutilized Input Tax Credit (ITC). The Section is enacted by parliament to provide for exemptions, concessions and benefits on terms, as it considers appropriate.

Tags : Karnataka High Court Validity CGST Act

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