High Court decision allowing refund of input tax credit as refund of GST overpaid or erroneously paid

The HC decision is potentially controversial, as claiming ITC including ITC refund, appears to be separate and distinct from claiming refund of ‘tax overpaid’ or ‘erroneously paid’. We provided our comments on the potential controversy based on the key background facts and issues argued before the HC (as published in a newsletter of the law firm which handled the case).

Source: Deloitte