Refund — Section 54 of the CGST Act, 2017---The petitioner challenged the provisions of Act, 2017 and the notifications issued thereunder by which, in case of inverted tax structure refund of the excess duty is not granted.
The Hon'ble High Court issued Notice returnable on 29.11.2018.—Shabnam Petrofils Pvt. Ltd., In Re… [2018] 05 TAXLOK.COM 115 (Gujarat)