Refund Or Carry Forward The ITC To GST Regime Is Dealer’s Choice: Madras High Court

The  Madras High Court  has held that the dealer has two options: refund or carry forward the ITC to the GST regime. The single bench of  Justice M. Sundar  has observed that the dealer cannot be compelled to opt for one of the two, i.e., refund or carry forward the ITC to the GST regime. It is, after all, an option given to the dealer. The provisional refund order issued by th…