The Court held that refund claims filed within statutory limitation cannot be rejected merely due to filing after a cut-off date, striking down the impugned circular and directing refund ...

Summary: The Gujarat High Court heard multiple petitions raising an identical issue and disposed of them through a common judgment. The facts were taken from Special Civil Application No. 2114 of 2021 ...

In what comes as a relief to e-commerce exporters, the GST Council has approved DGFT’s proposal to eliminate the value threshold for GST refunds on low-value consignments. The relevant section of the ...