Madras HC Remands GST Export Refund Case: Tvl.Mallow Intl Vs Commissioner

Tvl.Mallow International Vs Commissioner of Commercial Taxes (Madras High Court) The recent judgment of the Madras High Court in the case of Tvl.Mallow International versus the Commissioner of Commercial Taxes revolves around a writ petition seeking a Certiorarified Mandamus. The petitioner appealed to review an order regarding refund sanction/rejection under Form GST RFD-06, dated 26.09.2020. The petitioner’s argument primarily rested on the clarification issued by the Principal Commissioner (GST) on 17.07.2023, in Circular No.197/09/2023-GST. The crux of contention lay in the calculati...