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        Case ID :
        GST - States

        Withdrawal of Circular No. 106/25/2019-GST dated 26.07.2019

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        Retrospective repeal of refund rule prompts withdrawal of prior circular clarifying airport retail refund procedure. Retrospective omission of rule 95A eliminated the statutory basis for certain airport retail refund claims, prompting the Commissioner to withdraw, ab initio, Circular No. 106/25/2019-GST which had provided clarifications; trade notices are requested to publicize the withdrawal.
                          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.

                                Retrospective repeal of refund rule prompts withdrawal of prior circular clarifying airport retail refund procedure.

                                Retrospective omission of rule 95A eliminated the statutory basis for certain airport retail refund claims, prompting the Commissioner to withdraw, ab initio, Circular No. 106/25/2019-GST which had provided clarifications; trade notices are requested to publicize the withdrawal.


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