Petitioners entitled to refunds under amended Rule 89(5) formula ...

Refund: Amended Rule 89(5) formula applies retrospectively, CBIC circular quashed.

January 15, 2025

Case Laws GST HC

Petitioners entitled to refunds under amended Rule 89(5) formula retrospectively; CBIC circular restricting retrospective application quashed. HC relied on Ascent Meditech Ltd. case, holding amendment curative and clarificatory. Rule made absolute, petitions allowed.

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Petitioners entitled to refunds under amended Rule 89(5) formula ...

Refund: Amended Rule 89(5) formula applies retrospectively, CBIC circular quashed.

January 15, 2025

Case Laws GST HC

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