2018 (8) TMI 587 - HC - GST

Refund of input tax credit on account of inverted duty structure - Rule 89(5) of the CGST Rules, 2017 - Scope of retrospective amendment to the term Net Credit - notices issued.

Summary

The High Court of Rajasthan issued notice to the respondents through registered AD post returnable within four weeks. Additionally, the standing counsel nominated by respondents would also be served 'dasti' notices. (Citation: 2018 (8) TMI 587 - Rajasthan High Court)