Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court in the case of M/s. AB Enterprises v. Commissioner of Goods and Services Tax [WP (C) 7919 of 2023 dated November 21, 2023] allowed the writ petition and held that, the Refund application cannot be termed as deficient if it complies with the conditions stated in Rule 89(2) of the Central Goods and Services Tax Rules, 2017 ("the CGST Rules").
Citation :
WP (C) 7919 of 2023 dated November 21, 2023
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