Unutilized credit cannot be denied, if assessee voluntarily debits it in GSTR-3B

JMT Consultant Detailing Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore) appellant have reversed the CENVAT credit in their CENVAT credit account but the same was not shown in the ST-3 Returns because by the time refund was filed, GST has been introduced and filing of ST-3  returns itself was done away with. Further, […]

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