Goods & Service Tax (GST) 24 September 2026
GSTAT Upholds ₹35.84 Lakh GST Refund, Rejects ITC Reversal Appeal
The GST Appellate Tribunal in Ranchi rejected the department’s appeal against a ₹35.84 lakh refund of unutilised GST cess, ruling that an ITC reversal cannot affect refunds linked to earlier periods. The decision confirms the taxpayer’s entitlement to the full cess amount.
GST Appellate Tribunal (GSTAT) in Ranchi upheld a ₹35.84 lakh refund of unutilised GST cess.
- The department’s appeal to overturn the refund was dismissed.
- Tribunal ruled that ITC reversal cannot impact refunds linked to earlier periods, securing the taxpayer’s right to the full cess amount.
Read the full judgment here.
Need help understanding this update?
Connect with our domain experts instantly via WhatsApp for customized legal guidance.