Indirect Tax Weekly Digest | 27 September 2023

Read more about Indirect Tax Legislative and Judicial updates and Foreign Trade Policies in ‘The Indirect Tax Weekly Digest’ by BDO in India.

• Patna High Court - Upholds validity of Section 16(4) of the CGST Act and holds that ITC is unavailable in respect of returns after the time limit prescribed under Section 16(4) of the CGST Act.
• Kerala High Court - ITC availed cannot be denied because such an amount is not reflected in Form
• CESTAT, Mumbai - Refund of unutilized CENVAT Credit is admissible on account of the closure of the factory.

We hope you find it useful and an interesting read.