Transfer of GST ITC to units located in other States under the garb of “facilitation service” or “support service” without actual provision of services or ISD registration of is liable to to be recovered.

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Transfer of GST ITC to units located in other States under the garb of “facilitation service” or “support service” without actual provision of services or ISD registration of is liable to to be recovered.

 

 

The Orissa HC recently held that Transfer of GST ITC to units located in other States under the garb of “facilitation service” or “support service” without actual provision of services or ISD registration is liable to be recovered.

The copy of the order is as under:

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