High Court Sets Aside Order Denying Refund Apportionment in the Absence of Specific Prejudicial Rules
High Court Sets Aside Order Denying Refund Apportionment in the Absence of Specific Prejudicial Rules Issue Whether the revenue authorities can completely deny the petitioner’s claim for apportionment of tax refunds among distinct commercial units solely based on generic procedural guidelines, in the absence of any specific rule under the GST framework that explicitly prohibits… Read More »