GST Rules does not Intend to Deny Legitimate Export Incentives: Madras HC grants Relief to Exporter despite Mismatch in Return [Read Order]

GST Rules - Legitimate Export Incentives - Madras HC - Exporter - Mismatch Return - Taxscan

In a significant ruling, the Madras High Court has allowed a refund claim of the exporter and held that that the strict application of GST rules to deny legitimate export incentives to the exporters would defeat the legislative intent of export incentives. The department, earlier rejected a claim of the petitioner, M/s Abi Technologies, on…

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