Gujarat HC Sends Case Back for Refund Review Under CBIC Circular

Kashi Exports Vs Union of India & Ors. (Gujarat High Court) Gujarat High Court sent case back to reconsider refund request as per CBIC’s circular on adjusted total turnover calculation In Kashi Exports vs Union of India & Ors. (2024), the Gujarat High Court directed tax authorities to reassess a GST refund claim by Kashi Exports. The case revolved around the calculation of the adjusted total turnover under Rule 89(4) of the CGST Rules. Kashi Exports, a proprietorship engaged in zero-rated exports of fresh produce under a Letter of Undertaking (LUT), filed for a refund of unutiliz...