“Travelled Beyond SCN”: Allahabad HC raps GST Dept for Inconsistent approach towards Unutilised ITC Refund Claims, Grants Relief to Samsung India [Read Order]

Adherence to the show cause notice is not merely a procedural formality but a mandatory requirement, beyond the scope of which, no action can be taken
GST - Allahabad High Court - GST Refund - Samsung India - GST Department - Input Tax Credit - taxscan

The Allahabad High Court has sharply criticised the Goods and Services Tax ( GST ) Department for the inconsistent approach towards the Unutilised Input Tax Credit ( ITC ) refund claims of the petitioner, Samsung India Electronics. The petitioner is a company engaged in the export of Information Technology design and software development services pertaining…

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