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Goods and Services Tax | Revenue Cannot Reduce Export Refund Using Historical ITC Reversal: GSTAT Ranchi

6 Oct 2026 · 6 Oct 2026By CA Sandeep KanoiSource: TaxGuru

GSTAT Ranchi held earlier-period ITC reversal cannot reduce Net ITC under Rule 89(4); Revenue appeal against ₹35.84 lakh GST refund dismissed. The post Revenue Cannot Reduce Export Refund Using Historical ITC Reversal: GSTAT Ranchi appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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