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.
Clarification on refund related issues - CGST - Bunching of refund claims across Financial Years - Refund of accumulated input tax credit (ITC) on account of reduction in GST Rate - Change in manner of refund of tax paid on supplies other than zero rated supplies - Guidelines for refunds of Input Tax Credit u/s 54(3) - New Requirement to mention HSN/SAC in Annexure ‘B’
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