Refund of Unutilised Credit can’t be denied If Assessee Voluntarily Debits Credit amount in Form GSTR-3B: CESTAT [Read Order]

The Bangalore Regional Bench of Customs Excise and Service Tax Appellate Tribunal (CESTAT) in the case of M/s. JMT Consultant Detailing Pvt. Ltd. vs. Commissioner of Central Tax, Bangaluru East has held that the refund of unutilized credit can’t be denied if assessee voluntarily debits or credit amount in Form GSTR-3B. The appellant is engaged […]

The post Refund of Unutilised Credit can’t be denied If Assessee Voluntarily Debits Credit amount in Form GSTR-3B: CESTAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.

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