Withdrawal of trade circular: ab initio nullification after retrospective omission of rule governing airport retail GST refunds. The Commissioner withdraws Trade Circular No. 27/2019 ab initio because the underlying rule in the West Bengal GST Rules concerning refunds to airport departure area retail outlets supplied to outgoing international tourists against foreign exchange was omitted retrospectively with effect from the operative date, thereby removing the regulatory basis for the circular's guidance.
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.
Withdrawal of trade circular: ab initio nullification after retrospective omission of rule governing airport retail GST refunds.
The Commissioner withdraws Trade Circular No. 27/2019 ab initio because the underlying rule in the West Bengal GST Rules concerning refunds to airport departure area retail outlets supplied to outgoing international tourists against foreign exchange was omitted retrospectively with effect from the operative date, thereby removing the regulatory basis for the circular's guidance.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
