Courts have held that the two-year limit under Section 54 is not mandatory in all cases. Where the refund claim is genuine, bonafide, and causes no revenue loss, procedural delay cannot defeat ...
The authority rejected the refund citing non-submission of LUT before export. The court found that the clarification allowing ex post facto LUT was ignored and ordered ...
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GST Exemption on Insurance Premiums: Will Policyholders Get a Refund on Multi-Year Payments After September 22?
The Indian government’s decision to scrap the 18% Goods and Services Tax (GST) on life and health insurance premiums starting September 22, 2025, has brought relief to millions of policyholders.
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