Supreme Court Upholds Restriction on GST Refund for Input Services: Union of India vs. VKC Footsteps India Pvt Ltd (2021)

/ CGST Act, Constitutional Law, Constitutional Law with Article 14, Dhananjaya Y Chandrachud, Goods and Services Tax, Goods and Services Tax with Rule 89, Goods and Services Tax with Section 54, Judges, MR Shah

Supreme Court Upholds Restriction on GST Refund for Input Services: Union of India vs. VKC Footsteps India Pvt Ltd (2021) LEGAL ISSUE: Whether the refund of unutilized Input Tax Credit (ITC) under the Goods and Services Tax (GST) regime includes credit on input services, or is restricted to input goods. CASE TYPE: Tax Law (Goods […]

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