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No lapse of ITC in case of inverted rated : Guj HC

No lapse of ITC for the Textile industry

No lapse of ITC for the Textile industry. In a case again argued by Advocate Avinash Poddar ji, Gujrat High court held that no reversal of Accumulated ITC. In the case of inverted rated supply circular no. 

In case of SHABNAM PETROFILS PVT. LTD. Versus UNION OF INDIA & 1 other(s) Gujrat, the high court held that there is no provision for reversal of ITC , when a refund restricted earlier is allowed.

You can download it’s copy from the following link:

No lapse of ITC for Textile industry

 

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