2024 (5) TMI 254

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....eyaselan Government Advocate ORDER The petitioner has filed this writ petition for a Certiorarified Mandamus to call for records pertaining to the impugned refund sanction/rejection order No.ZB3309200729987 in Form GST RFD-06 dated 26.09.2020, to quash the same and to direct the second respondent to honor the claim of refund in full as claimed. 2. The learned counsel for the petitioner would su....

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....No. 14/2022-Central Tax dated 05.07.0222. Clarification is being sought as to whether value of goods exported out of India has to be considered as per Explanation under sub-rule (4) of rule 89 of CGST Rules for the purpose of calculation of "adjusted total turnover" in the formula under the said sub-rule. 3.2. In this regard, it is mentioned that consequent to amendment in definition of the "Tur....

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....be same as being determined as per the Explanation inserted in the said sub-rule." 3. It is submitted that if the case is remanded back to the respondents to re-examine the issue afresh in the light of the above paragraph, the petitioner may succeed in getting the re-fund as has been allowed for the subsequent period. 4. The learned Government Advocate for the respondents on the other hand would....