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![Gujarat HC reads down Explanation to GST Rule denying Refund of ‘Unutilized Input Tax’ paid on ‘Input Services’ as part of ITC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/07/refund-unutilized-input-tax-input-services-Taxscan.jpg "Gujarat HC reads down Explanation to GST Rule denying Refund of ‘Unutilized Input Tax’ paid on ‘Input Services’ as part of ITC [Read Judgment]")
Gujarat HC reads down Explanation to GST Rule denying Refund of ‘Unutilized Input Tax’ paid on ‘Input Services’ as part of ITC [Read Judgment]
A two-judge bench of the Gujarat High Court has categorically held that the Explanation (a) to Rule 89(5) of the CGST Rules which denies the refund of...