Validity of GST Refund Applications Pre-Policy for Unregistered Persons

C.P. Ravindranath Menon & Another Vs Deputy Commissioner of State Tax & Ors. (Bombay High Court) GST refund application is valid even for the period prior to issuance of refund policy for unregistered persons In a recent case, the Bombay High Court addressed the issue of whether unregistered persons can claim a refund of Goods and Services Tax (GST) for transactions that occurred before the introduction of a specific refund policy for such individuals. The court’s decision in C.P. Rabindranath Menon v. Deputy Commissioner of State Tax [Writ Petition No. 5131 of 2022 dated April 2...