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    <title>2021 (10) TMI 838 - KERALA HIGH COURT</title>
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    <description>The court set aside the order refusing the refund of taxes under CGST and SGST, emphasizing the importance of maintaining taxpayer confidence in the tax deposit scheme. Despite acknowledging glitches in the refund process due to the transition phase of the CGST Act, the court directed the respondents to refund the amount to the petitioner within 30 days, ensuring timely refund and upholding the integrity of the tax refund system. The judgment favored the petitioner, allowing the writ petition and highlighting the need to overcome technical issues to facilitate refunds promptly.</description>
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    <pubDate>Thu, 07 Oct 2021 00:00:00 +0530</pubDate>
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      <description>The court set aside the order refusing the refund of taxes under CGST and SGST, emphasizing the importance of maintaining taxpayer confidence in the tax deposit scheme. Despite acknowledging glitches in the refund process due to the transition phase of the CGST Act, the court directed the respondents to refund the amount to the petitioner within 30 days, ensuring timely refund and upholding the integrity of the tax refund system. The judgment favored the petitioner, allowing the writ petition and highlighting the need to overcome technical issues to facilitate refunds promptly.</description>
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      <pubDate>Thu, 07 Oct 2021 00:00:00 +0530</pubDate>
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