Minimum refund threshold: refunds below the statutory de minimis are not permitted under the GST refund framework. Refund eligibility is subject to a statutory minimum refund threshold: the statute excludes refunds where the refundable amount falls below the legislated minimum, thereby precluding grant of refunds for trivial amounts under the specified provision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Minimum refund threshold: refunds below the statutory de minimis are not permitted under the GST refund framework.
Refund eligibility is subject to a statutory minimum refund threshold: the statute excludes refunds where the refundable amount falls below the legislated minimum, thereby precluding grant of refunds for trivial amounts under the specified provision.
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