1. The Supreme Court settles the immediate controversyThe Supreme Court’s decision in M/s Goodluck India Limited and Another v. Union of India and Others, (2026) TaxCorp(GST) 70509 (SC) : (2026) 189 taxmann.com 330 (SC) has clarified an important GST refund issue: once Rule 96(10) of the CGST Rules, 2017 has been omitt...
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