GST Appellate Tribunal, Agra

Jupiter Buildtech (P.) Ltd. v. Commissioner of State Tax

Where real estate developer refunded service tax received on advances for cancelled bookings after GST transition and treated refunded tax as ITC to adjust liability, service tax paid before appointed date was not input tax under GST, ITC was not admissible, and refund could only be claimed under transitional provisions of existing law, not by unilateral credit in electronic ledger