Using “ITC as per GSTR-2B” as the base for refund working is required because invoices missing in 2B or not aligned with GSTR-3B will reduce or block refund eligibility.

The Tribunal observed that a partnership firm and its partners are not separate excisable entities and payment made by a partner can be adjusted against the liability of the firm

MCA has appointed Registrars of Companies as Adjudicating Officers under Section 454 of the Companies Act, 2013, with revised territorial jurisdiction effective February 16, 2026.