AB Enterprises Vs. Commissioner Of Delhi Goods And Services Tax
Date: November 20, 2023
Subject Matter
If an application is complete in terms of Sub-rule (2), (3) and (4) of Rule 89 of the CGST Rules, the same cannot be rejected
Summary
The case law pertains to a petitioner filing a petition against a communication (Form GST RFD-03) informing them of deficiencies in their application for refund of unutilized Input Tax Credit (ITC). The petitioner challenges the communication on the…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition impugning the communication (Form GST RFD-03) dated 06.04.2022 (hereafter ‘impugned communication’ ) informing the petitioner regarding deficiencies in its application for refund of unutilized Input Tax Credit (hereafter ‘ITC’ ). 2. The petitioner assails the impugned commun…