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GST - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Refund of IGST - DTA unit supplying goods / services to SEZ - ...

November 21, 2023

Case Laws     GST     HC

Refund of IGST - DTA unit supplying goods / services to SEZ - supply for authorized operation or not - Refund cannot be denied for inordinate delay in obtaining the endorsements - the respondent-Department cannot insist that that endorsement must state that goods supplied, were for authorized operations, and such other endorsement - HC

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