HC: Issues notice in writ challenging restriction on unutilised ITC refund where drawback/IGST refund claimed

Gujarat HC issues notice to Attorney General, in a writ challenging vires of third proviso to Sec. 54(3) of CGST Act, 2017 which prescribes that, no refund of unutilised ITC shall be allowed, if the supplier of goods or services or both avails drawback of central tax or claims refund of IGST paid on such supplies; Grants ad-interim relief restraining the Revenue from making any coercive recovery and lists matter on November 27: Gujarat HC...