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Who is Eligible to File ITR-2?

Delhi HC: Section 54(3) the GST Act envisages refund of unutilized ITC under only two circumstances

Anticipatory Bail denied for bailable offences as value of false ITC claimed being less than 5 crores

Blockage of ITC only when there is valid ‘reasons to believe’ of fraudulent or ineligible credit

Govt. must constitute GST tribunal: SC
