Case Law Details
Case Name : AMN Life Pvt Ltd Vs Union of India & others (Himachal Pradesh High Court)
Related Assessment Year :
Courts :
All High Courts Himachal Pradesh HC
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AMN Life Pvt Ltd Vs Union of India & others (Himachal Pradesh High Court)
In a landmark decision, the Himachal Pradesh High Court has overturned the rejection of manual GST refund applications submitted by AMN Life Pvt Ltd. This case revolves around the interpretation and application of Rule 97A of the Central Goods and Services Tax (CGST) Rules, which allows for manual submission of GST refund applications under specific circumstances. The court’s ruling addresses the conflict between the rule and a departmental circular mandating electronic filing, offering significant
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