HC: Quashes Notification/Circular denying accumulated ITC refund upto July 2018 to textile industry

Aug 02,2019

Gujarat HC quashes Notification No. 20/2018 dated July 26, 2018 and Circular No. 56/30/2018-GST dated August 24, 2018 to the extent it provides for lapsing of ITC balance on the date of implementation of the Notification on textile and textile articles; Notes that said Notification extending refund on account of inverted duty structure was made effective prospectively stipulating that accumulated ITC balance lying unutilised in respect of the goods specifi...

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