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Gujarat HC Sends Case Back for Refund Review Under CBIC Circular
Case Law Details
- Case Name
- Kashi Exports Vs Union of India & Ors. (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Kashi Exports Vs Union of India & Ors. (Gujarat High Court)
Gujarat High Court sent case back to reconsider refund request as per CBIC’s circular on adjusted total turnover calculation
In Kashi Exports vs Union of India & Ors. (2024), the Gujarat High Court directed tax authorities to reassess a GST refund claim by Kashi Exports. The case revolved around the calculation of the adjusted total turnover under Rule 89(4) of the CGST Rules. Kashi Exports, a proprietorship engaged in zero-rated exports of fresh produce under a Letter of Undertaking (LUT), filed for a refund of unutiliz...
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