GST Refund Limitation on Salary Forfeiture Starts from clarifying Circular Date: Gujarat HC

Messrs Aculife Health Care Pvt. Ltd. & Anr. Vs Union of India & Ors. (Gujarat High Court) Conclusion: Since GST on of salary or payment of the bond amount in the event of an employee leaving employment before the minimum agreed period was not taxable as per Circular No.178/10/2022-GST dated 03.08.2022, therefore, assessee-company was entitled to claim refund of GST on the amount of notice pay recovery which was deposited by assessee  and the calculation of period of two years would be from the date from which assessee were informed by the Government through the aforesaid Circular. Hel...