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No requirement to furnish CA certificate if refund of unutilized ITC is covered under Sec. 54(8)(b)
THE HON’BLE DELHI HIGH COURT IN THE CASE OF SAVERA AGRO LTD. V/s COMMISSIONER OF CENTRAL TAX AND GST, decided on 29-2-2024
👉 Issue:-
✔️ Is CA certificate requirement mandatory if it relating to refund of unutilized Input Tax Credit?
👉 TheHon’ble High Court Judgement:-
✔️ Where assessee sought refund of unutilized ITC and respondent denied it by issuing deficiency memos requiring CA certificate, High Court quashed memos, allowed refund with interest, and held certificate was unnecessary per Rule 89(2) proviso.
Section 54(8) of Central Goods and Services Tax Act, 2017 ready with Rule 89(2)(l)(m) of Central Goods and Services Tax Rules, 2017
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