Shanti Prime Publication Pvt. Ltd.
Input Tax Credit — The authority not granting credit of input tax credit to the electronic credit ledger even after rejection of the refund claimed for the period of May, 2018, June, 2018 and July, 2018 by the petitioner. During the relevant tax period under consideration, petitioner had affected zero rated sales as per the provisions of section 16 of the Integrated Goods and Service Tax Act without payment of tax. Thus, claimed full refund of the utilized input tax credit. No cognizance has been taken on the representation. Writ petition disposed of directing the authorities to take appropriate decision on the representation of the petition. — Red Coin Paper Product Vs. Deputy Commissioner of State Tax  13 TAXLOK.COM 041 (Gujarat)