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Delhi HC: Can’t Deny Applications for ITC Refund on Mere Suspicion - (13 Mar 2023)

GOODS AND SERVICES TAX

Delhi High Court while directing Department to initiate a refund of Input Tax Credit (ITC) has held that applications for refund of ITC cannot be rejected merely on suspicion and without any cogent material.

Tags : DELHI HIGH COURT   INPUT TAX CREDIT   REFUND  

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