GST Refund : HC Allows the Petition Seeking Refund
Section 2 (17) of CGST Act, 2017 defines "business". Section 2 (74) of the CGST Act, 2017 defines "mixed supply". Section 22 (1) of the Act fixes an amount of Rs. 20 lacs. Section 29 deals with cancellation of registration.
In an interesting case citation [2019] GCtR 3119, the petition filed for refund of GST was allowed and the GST Department was directed to refund the amount to the petitioner.
Written by
Vishal
Delhi
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