Circular
|
Circular No. |
Subject |
| Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act | |
| Clarification on refund related issues |
CASE LAWS
|
Authority |
One Liner |
|
2024(01)LCX0397 Kerala High Court Jayakrishnan K S |
|
|
2024(01)LCX0131 Kerala High Court Divya S.R. |
Revenue is directed to expeditiously consider the rectification application of mistakenly claimed ITC under the heads of CGST and SGST instead of IGST. |