GST Act | Deemed Export Circular Cannot Override Section 54(3) Refund On Zero-Rated Supplies: Gujarat High Court Quashes Recovery Orders And Directs Restoration Of ITC Refunds

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GST Act | Deemed Export Circular Cannot Override Section 54(3) Refund On Zero-Rated Supplies: Gujarat High Court Quashes Recovery Orders And Directs Restoration Of ITC Refunds

HIGH COURTS

GST Act | Deemed Export Circular Cannot Override Section 54(3) Refund On Zero-Rated Supplies: Gujarat High Court Quashes Recovery Orders And Directs Restoration Of ITC Refunds

Safiya Malik The High Court...