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 ...

Gujarat High Court holds refund claims maintainable for interest paid under protest on wrongly demanded GST for assignment of leasehold rights, quashing mechanical rejection via ...

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.