Case Law Details
Case Name : Chromotolab And Biotech Solutions Vs Union of India (Gujarat High Court)
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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Chromotolab And Biotech Solutions Vs Union of India (Gujarat High Court)
Conclusion: Hon’ble Gujarat High Court held that the date of filing of the application by the petitioner on common portal would be liable to be treated as date of filing claim for refund to the satisfaction of requirement of Section 54 of the CGST Act and Rule 89 of the CGST Rules. The procedure evolved in Circular dated 15.11.2017 cannot operate as delimiting condition on the applicability of statutory provisions.
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