HomeGSTMadras HC Clarifies ‘Relevant Period’ for ITC Refund Calculation Under GST, Allows...

Madras HC Clarifies ‘Relevant Period’ for ITC Refund Calculation Under GST, Allows Exporter to Refile Claim

The Madurai Bench of the Madras High Court has disposed of a writ petition challenging the partial rejection of its GST refund claim on accumulated input tax credit (ITC) arising from zero-rated exports, while granting liberty to the company to file a fresh refund application in accordance with law. The bench of Justice G.R. Swaminathan,…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 5+ 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 as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.

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