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2024 (5) TMI 254 - MADRAS HIGH COURTRefund claim - determination of the turn over for the purpose of refund - Rule 89(4) of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- The issue can be re-examined in the light of the circular No 197/09/2023-GST, dated 17.07.2023, the impugned order is set aside and the case remitted back to the second respondent to pass orders afresh on merits and in accordance with law, in the light of the submissions made by the learned counsel for the petitioner and in the light of the paragraph 3 of the above circular. This exercise may be carried out by the second respondent within a period of 8 weeks from the date of receipt of a copy of this order. Petition allowed by way of remand.
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