Allahabad High Court Judgement on GST Refund

‘Arbitrary withholding of refund claims for specific periods, despite precedents, is contrary to principles of fairness and equity’: Allahabad High Court grants relief to Samsung India Electronics Pvt Ltd. When the department has allowed refund for a specific period basis a particular set of facts, then in absence of any change in the circumstances and the facts, it is not justified on part of department to deny subsequent refund claims.