High Court Orders Reconsideration of IGST Refund Denial for Late Application Under Circular No. 125/44/2019.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund of IGST paid - zero rated supply - non-compliance of the provisions of Circular No. 125/44/2019 -GST dated 18.11.2019 - rejection of refund solely on the ground that the refund application has been filed after two years from the relevant date - Matter restored back for consideration of refund application on merit - HC....