Transitional Credit Refund Rejection Upheld as Exporter Failed to Produce Form GST TRAN-1 Proof
Transitional Credit Refund Rejection Upheld as Exporter Failed to Produce Form GST TRAN-1 Proof Issue Whether an exporter is entitled to a refund of unutilized State GST (SGST) transitional credit without producing Form GST TRAN-1 or documentary proof verifying its entry into the Electronic Credit Ledger, and whether a writ petition filed beyond the statutory… Read More »