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GST refund on Inter-State supply subsequently held as intra-State supply- HC refers matter back to Appellate Authority
Case Law Details
- Case Name
- Radhemani and Sons Vs Additional Commissioner (Appeals) CGST and Central Excise (Chhattisgarh High Court)
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Radhemani and Sons Vs Additional Commissioner (Appeals) Cgst And Central Excise (Chhattisgarh High Court)
Remanded GST refund matter where supply made as inter-State was subsequently held as intra-State to decide in light of Circular No. 162/18/2021-GST
Chhattisgarh High Court set aside the order rejecting the refund claim of the assessee amounting to INR 12,69,255/- passed by the Appellate Authority and remanded back the matter to decide the same afresh in accordance with law and in light of the Circular No. 162/18/2021-GST dated September 25, 2021 (Circular) interpreting the...
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