Refund procedure clarification extends to State GST where corresponding provisions are identical and officers must follow the same process. Refund-related procedural clarifications issued by CBIC under the CGST Act and Rules are to be followed under the Uttar Pradesh SGST Act and Rules as well, because the corresponding provisions are stated to be identical. The procedure described in the cited CBIC circular should be applied mutatis mutandis within the Uttar Pradesh GST framework for refund matters, and subordinate officers are to be informed and directed to act accordingly in conformity with that clarification.
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.
Refund procedure clarification extends to State GST where corresponding provisions are identical and officers must follow the same process.
Refund-related procedural clarifications issued by CBIC under the CGST Act and Rules are to be followed under the Uttar Pradesh SGST Act and Rules as well, because the corresponding provisions are stated to be identical. The procedure described in the cited CBIC circular should be applied mutatis mutandis within the Uttar Pradesh GST framework for refund matters, and subordinate officers are to be informed and directed to act accordingly in conformity with that clarification.
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