GSTAT Kolkata
For assessee
Topic
Eligibility, time limits, blocked credits, mismatches and the electronic credit ledger.
1 ruling found
GSTAT Kolkata
Refund of accumulated ITC claimed on export of goods could not be denied merely on basis of absence of toll plaza movements where goods were supplied under Bill To Ship To model and E way Bills, bilty copies, shipping bills, EGM details, transporter's certificate and bank statements established transportation and export; toll plaza receipts were not mandatory documents