Union of India & Ors. Vs VKC Footsteps India Pvt Ltd
.... ing higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council: Provided further that no refund of unutilised input tax credit shall b ...
Supreme Court Of India
Shree Nanak Ferro Alloys Pvt. Ltd Vs Union Of India
.... , from CGST to IGST head. 11. Learned counsel for the CGST further submits that Section 77 of the CGST Act, or Section 19 of the IGST Act, shall not be applicable in the case of the petitioner, due to the wordings of these provisions, which show the bona fides of the registered person who p ...
Jharkhand High Court
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