Madras High Court
For assessee
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
Madras High Court
Refund of IGST on zero-rated exports could not be rejected solely on basis of Board Circular No. 37/2018, which was struck down as inconsistent with statutory provisions and Rules; rejection without examining claim under governing law was unsustainable, and matter was remanded for re-adjudication