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Goods and Services Tax | Gujarat HC Denies Refund of Transitional ITC but Allows Re-credit to ECL

29 Aug 2026 · 29 Aug 2026By Bimal Jain

Gujarat HC denies refund of transitional ITC under Section 54(3), but permits re-credit to ECL under Rule 93 and Form GST PMT-03. The post Gujarat HC Denies Refund of Transitional ITC but Allows Re-credit to ECL appeared first on TaxGuru .

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