Circular cannot take away the plain effect of CGST Rule 97A

Savista Global Solutions Private Limited Vs Union of India And 5 Others (Allahabad High Court) Introduction: The Allahabad High Court, in the case of Savista Global Solutions Private Limited vs. Union of India and Others, delivered a significant judgment regarding the refund claim of Rs.1,28,50,535/- under CGST Rule 97A. This article explores the key arguments, court proceedings, and the implications of the judgment. Detailed Analysis: The petitioner sought a mandamus for the refund of Rs.1,28,50,535/-, which became due under the order dated 06.01.2020, related to July 2019. The application fo...