The Court held that refund rights accrued before the 2019 amendment to Section 54 cannot be taken away retrospectively. The key takeaway is that limitation changes cannot extinguish vested GST refund ...

If you want to track your refund application, you can do it by logging in to the GST (Goods and Services Tax) portal. But you can also track it without logging into the GST portal. Want to know how?

The High Court found that a GST appellate officer filed a misleading personal affidavit while defending a refund order. The ...