https://www.taxtmi.com/caselaws?id=301590 The Gujarat High Court ruled in favor of the petitioners, directing the respondent authorities to sanction the refund of IGST and pay interest at 9% on the delayed refund. The Court emphasized that circulars could not override statutory provisions and that authorities must comply with binding judicial decisions. The judgment reinforced the principles of fairness and accountability in the administration of tax refunds. en-us Wed, 22 Dec 2021 00:00:00 +0530 Fri, 28 Mar 2025 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301590 The Gujarat High Court ruled in favor of the petitioners, directing the respondent authorities to sanction the refund of IGST and pay interest at 9% on the delayed refund. The Court emphasized that circulars could not override statutory provisions and that authorities must comply with binding judicial decisions. The judgment reinforced the principles of fairness and accountability in the administration of tax refunds. Case-Laws GST Wed, 22 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301590