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GST - Highlights / Catch Notes

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Refund of IGST paid - zero rated supply - non-compliance of the ...

Case Laws     GST

January 19, 2023

Refund of IGST paid - zero rated supply - non-compliance of the provisions of Circular No. 125/44/2019 -GST dated 18.11.2019 - rejection of refund solely on the ground that the refund application has been filed after two years from the relevant date - Matter restored back for consideration of refund application on merit - HC

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