GST refund application is valid even for the period prior to issuance of refund policy for unregistered persons

GST refund application is valid even for the period prior to issuance of refund policy for unregistered persons https://www.taxtmi.com/article/detailed?id=11575 GST refund claims by unregistered buyers lodged before issuance of a subsequent CBIC refund policy must be reconsidered on their merits. The court noted the policy was issued after the refund application and directed the revenue authority to provide an opportunity of hearing and determine entitlement to refund under the CGST Act, applying principles of natural justice rather than treating the later policy as automatically barring relief. en-us Thu, 06 Jul 2023 10:17:02 +0530 Thu, 06 Jul 2023 10:17:02 +0530 TaxTMI RSS Generator GST refund application is valid even for the period prior to issuance of refund policy for unregistered persons https://www.taxtmi.com/article/detailed?id=11575 GST refund claims by unregistered buyers lodged before issuance of a subsequent CBIC refund policy must be reconsidered on their merits. The court noted the policy was issued after the refund application and directed the revenue authority to provide an opportunity of hearing and determine entitlement to refund under the CGST Act, applying principles of natural justice rather than treating the later policy as automatically barring relief. Articles Goods and Services Tax - GST Thu, 06 Jul 2023 10:17:02 +0530 https://www.taxtmi.com/article/detailed?id=11575