Can the order of ITC be disallowed on the ground of wrong utilization as per Rule 36 (4) even prior to the coming into force of the said Rules & on the ground of non-filing of the annual return despite filing the same online?
ITC be disallowed Case Title MRF Limited vs State of Bihar Commissioner and Others. Court Patna High Court Honorable Judges Justice Sanjay Karol & Justice S. Kumar Citation 2022 (3) GSTPanacea 304 HC Patna CWJC 3929 of 2022 Judgement Date 11-March-2022 Council for Petitioner D.V.Pathy Council for Respondent Vivek Prasad Section Section 16(4) of the […]