Refunds for GST on ocean freight (CIF imports) maintainable despite Section 54 time bar after notifications voided

Refunds for GST on ocean freight (CIF imports) maintainable despite Section 54 time bar after notifications voidedCase-LawsGSTThe HC held that refund claims for GST paid on ocean freight (CIF imports) consequent to the invalidation of Notifications Nos.8

Refunds for GST on ocean freight (CIF imports) maintainable despite Section 54 time bar after notifications voided
Case-Laws
GST
The HC held that refund claims for GST paid on ocean freight (CIF imports) consequent to the invalidation of Notifications Nos.8 & 10/2017 are maintainable notwithstanding the statutory period under Section 54, because the Supreme Court's judgment declaring those notifications void operates retrospectively absent an express prospective application. The court n

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