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Refund of Unutilized GST ITC: Gujarat HC upholds Priorly Granted Refund u/s.54(3) to Patanjali Foods

Update / Judgement Date

04 Mar 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderGST

The Gujarat HC upheld a refund under Section 54(3) to Patanjali Foods, regarding unutilized GST ITC. This decision clarifies the conditions for GST ITC refunds. It underscores the importance of adhering to legal procedures. This ruling reflects the court's emphasis on justice. It emphasizes the need for fair assessments. The upholding aims to prevent unjustified refund denials.