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GST - Highlights / Catch Notes

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Rejection of refund claim - it is clear that the State is only ...

GST

November 8, 2023

Rejection of refund claim - it is clear that the State is only dilly-delaying on the issue and merely on account of the fact that the State is in the process of filing an appeal, we do not feel that the State is justified in divesting the petitioner of his fruits of litigation which have accrued to him despite a period of 1 year 3 months having gone by. - Refund to be made - HC

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