Refund Application for Unutilized ITC cannot be rejected due to Non-Registration of GST: Himachal Pradesh HC orders Reconsideration [Read Order]

Refund Application for Unutilized ITC cannot be rejected due to Non-Registration of GST

By Aiswarya Krishnadas - On June 22, 2024 5:10 pm - 3 mins read

Himachal Pradesh High Court - GST - Refund application for Input Tax Credit - Input Tax Credit - taxscan

The Himachal Pradesh High Court has ordered reconsideration of a refund application for unutilized Input Tax Credit ( ITC ), stating that it cannot be rejected solely due to non-registration of Goods and Service Tax ( GST ). The petitioner assails order dt. 28.07.2022 passed by the 5th respondent declining to consider the applications for…

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