Absence of Relevant Category: GST Refund can Be Filed Under Other Category – Bombay HC

Vodafone Idea Limited Vs Union of India & Others  (Bombay High Court) Bombay High Court ruled in favor of Vodafone Idea Limited, setting aside four orders passed by the Additional Commissioner (Appeals)-II, CGST & Central Excise, Mumbai. The company had challenged these orders and also raised concerns about the GSTN portal, which does not allow a second refund claim for the same period and category. The petitioner argued that the impugned orders contradicted previous final orders issued by the Joint Commissioner (Appeals-II) and the adjudicating authority, which had ruled favorably on...