Bombay High Court Allows Refund of Unutilized Input Tax Credit for Export of Services Under IGST Act — Rejects Revenue's Contention of Non-Compliance with Pre-Audit Requirement. The court held that rule 96(10) of CGST Rules applies only to refund of integrated tax paid on export, not to refund of unutilized input tax credit under section 54 of CGST Act.
8 Mar 2021The petitioner, BA Continuum India Pvt. Ltd., is a company incorporated under the Companies Act, 1956, engaged in providing information technology and...
