High Court of Judicature at Bombay Considers Whether Petitioner is Entitled to Refund of Unutilized Input Tax Credit Under GST Laws. The Court Examines Whether the Petitioner Company Supplying Services to Foreign Group Companies Qualifies as an 'Agent' Under Section 2(5) of CGST Act.
16 Jun 2025The writ petition under Article 226 of the Constitution of India challenged two Orders-in-Appeal dated 10.08.2023 passed by the Deputy Commissioner of...




