Court :
Gujarat High Court
Brief :
The Hon'ble Gujarat High Court in the case of Kashi Exports v. Union of India (R/Special Civil Application No. 13480 of 2023 dated December 04, 2024) disposed of the petition where the Assessee was exporting goods under Letter of Undertaking ("LUT") was paid refund of unutilized accumulated Input Tax Credit ("ITC") as per the Rules 89(4)of theCentral Goods and Services Tax Rules, 2017 ("the CGST Rules"),during pendency of petition, clarification issued on manner of calculation of Adjusted Total Turnover consequent to Explanation (c) inserted in Rule 89(4) of the CGST Rules. Hence, the refund application was to be reconsidered.
Citation :
R/Special Civil Application No. 13480 of 2023 dated December 04, 2024
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