LatestGoods & Service Tax (GST) 9 July 2026
GST Refund Rule Update
The Gujarat High Court has ruled that GST refunds cannot be denied based on a rule that is no longer in existence, specifically omitted Rule 89(4B), this decision was made in the case of Alstom Transport India Ltd, the court held that a dead rule cannot block a live GST refund, this ruling has implications for businesses seeking GST refunds
The Gujarat High Court has made a significant ruling regarding GST refunds.
In the case of Alstom Transport India Ltd, the court held that *GST refunds* cannot be denied based on a rule that is no longer in existence.
The key points of this ruling include:
- the court ruled that omitted Rule 89(4B) cannot be used to deny GST refunds,
- this decision has implications for businesses seeking GST refunds,
- the ruling provides clarity on the issue of GST refunds and omitted rules
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