Gujarat HC Allows GST Refund to Service Recipient Who Borne Tax Burden - (09 May 2022)
GOODS AND SERVICES TAX
Gujarat High Court has ruled that, as per Section 54 of the Central Goods and Services Tax Act, 2017 a claim of refund may be made directly by the recipient if he has borne the burden of tax.
Tags : GUJARAT HIGH COURT SECTION 54 CENTRAL GOODS AND SERVICES TAX ACT 2017 TAX
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