https://www.taxtmi.com/article/detailed?id=14780 Where no stay or appeal is pending, the Court held that a tax authority cannot refuse refund by disregarding a binding High Court decision. Under the second proviso to Rule 28 of the CGST Rules, services for which no invoice is raised from a foreign affiliate are to be treated as deemed nil in value, and departmental non-acceptance of an earlier High Court precedent is not a valid ground to deny refund once the controlling decision has attained finality. en-us Thu, 10 Jul 2025 08:43:00 +0530 Thu, 10 Jul 2025 08:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14780 Where no stay or appeal is pending, the Court held that a tax authority cannot refuse refund by disregarding a binding High Court decision. Under the second proviso to Rule 28 of the CGST Rules, services for which no invoice is raised from a foreign affiliate are to be treated as deemed nil in value, and departmental non-acceptance of an earlier High Court precedent is not a valid ground to deny refund once the controlling decision has attained finality. Articles Goods and Services Tax - GST Thu, 10 Jul 2025 08:43:00 +0530 https://www.taxtmi.com/article/detailed?id=14780