Goods and Services Tax | ITC Refund Cannot Be Denied Without Section 73/74 Determination: GSTAT Ernakulam

GSTAT Ernakulam allows inverted duty refund, holding ITC eligibility cannot be reopened in refund proceedings absent section 73/74 determination. The post ITC Refund Cannot Be Denied Without Section 73/74 Determination: GSTAT Ernakulam appeared first on TaxGuru .