Export Refund Rejection Set Aside: HC Allows Ex Post Facto LUT Filing as per Binding Circular

Prime Perfumery Works Vs Asssitant Commissioner of Central Tax (Karnataka High Court) The Karnataka High Court examined a writ petition challenging a refund rejection order dated 31.01.2024 issued under Section 54 read with Rule 92 of the Central Goods and Services Tax Rules for the period 2022–23. The petitioner sought quashing of the rejection order passed in Form GST RFD-06 and a direction to the tax authority to sanction the refund application filed in Form GST RFD-01. Ancillary reliefs were also sought as deemed appropriate by the Court. The material on record showed that the petitioner...