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HomeGSTNon-Filing of LUT Before Export Not Fatal to GST Refund Claims: Karnataka...

Non-Filing of LUT Before Export Not Fatal to GST Refund Claims: Karnataka High Court

GST

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By Mariya Paliwala
Non-Filing of LUT Before Export Not Fatal to GST Refund Claims: Karnataka High Court

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The Karnataka High Court has held that non-submission of a Letter of Undertaking (LUT) or bond prior to export cannot be treated as a fatal defect for denying GST refunds, especially when exports are otherwise undisputed. The Court set aside a refund rejection order passed by GST authorities and remanded the matter for fresh consideration…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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