Retrospective Notification on GST ITC Refund due to Ledger Mismatch cannot Bar Application Made After Issue Date: Supreme Court [Read Order]

The Supreme Court was not inclined to interfere with the impugned judgment passed by the Andhra Pradesh High Court earlier this year.
GST - ITC - refund - Taxscan

The Supreme Court of India summarily dismissed a batch of Special Leave Petitions filed by the Assistant Commissioner of Central Taxes, refusing to interfere with the decision of the Andhra Pradesh High Court wherein it rectified a notification concerning the availability of Goods and Services Tax (GST) Input Tax Credit (ITC) refunds in cases of…

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