Inverted rate of duty structure: Fresh Refund Application Allowed, GST Portal to Operate Accordingly.

The High Court allowed a firm to file a fresh refund application due to an inverted rate of duty structure, following a retrospective amendment to Rule 89(5) of the CGST Rules 2017. The respondents are instructed to decide on the application in accordance with the amended rule and relevant laws, and to ensure the GST portal operates accordingly. .....

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