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GST - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Refund of the CGST and 50% of the IGST paid - reducing benefit ...

GST

November 16, 2020

Refund of the CGST and 50% of the IGST paid - reducing benefit of exemption / incentive scheme from central excise era - Scope of the amendments - Alteration / Amendment in the writ petition after the Judgement was reserved - The proposed amendments if permitted would in fact change the very nature and character of the Writ Petition and introduce an entirely different Cause of action, which is not permissible. - Petition dismissed - HC

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