Indirect Tax Weekly Digest | 12 October 2022
12 October 2022
Read more about Indirect Tax Legislative, Judicial updates and Foreign Trade Policies in The Indirect Tax Weekly Digest by BDO in India.
This edition of the weekly digest highlights:
- Bombay High Court - Utilisation of ITC for making mandatory pre-deposit payment of GST appeal
- High Court of Gujarat - Benefit of the period of limitation for filing refund application under Section 54 of the CGST Act, 2017 entitled to the taxpayer as excluded from 01 March 2020 to 28 February 2022
- Supreme Court of India - CST paid in the wrong state shall be adjusted between the state wrongly collected and ought to have been collected
We hope you find it useful and an interesting read.