Denial of refund of IGST to Advance-Authorisation holders is valid but operates prospectively w.e.f October 23, 2017
Last updated: 31 October 2020
Court :
Gujarat High Court
Brief :
The Hon'ble HC, Gujarat in Cosmo Films India v. Union of India &Ors. [R/SLP No. 15833/2018 dated October 20, 2020] upheld the validity of rule 96(10) of the Central Goods and Services Tax Rules, 2017 ("CGST Rules") and rules that notification is required to be made applicable prospectively only w.e.f. October 23, 2017 and not prior thereto from the inception of Rule 96(10) of the CGST Rules w.e.f. July 1, 2017.
Citation :
R/SLP No. 15833/2018 dated October 20, 2020
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Bimal Jain
Published in GST
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