*Refund claim for ITC accrued before July 18, 2022 cannot be denied: SC* https://taxguru.in/goods-and-service-tax/refund-claim-itc-accrued-july-18-2022-denied-sc.html *GST Refunds cannot be credited to Electronic Ledger of Closed Business: Calcutta HC* https://taxguru.in/goods-and-service-tax/gst-refunds-credited-electronic-ledger-closed-business-calcutta-hc.html *Buy Books at upto 40% Discount:* https://shop.taxguru.in/product-category/books-and-courses/books/ *Be our Premium Subscriber:* https://shop.taxguru.in/tax-guru-ads-free-subscription-plans/