Afortune Trading Research Lab LLP Vs Additional Commissioner (Appeals I) (Madras high court)
Date: February 15, 2024
Subject Matter
Exporters are eligible to claim GST refunds where the export proceeds are credited in Indian Rupees through PayPal
Summary
The case law involved Afortune Trading Research Lab LLP vs. Additional Commissioner (Appeals I) in which the Madras High Court ruled on the eligibility of exporters receiving payments via PayPal for Goods and Service Tax (GST) refunds. The petitioner…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT By the impugned Order in Appeal No.A.No.03-10/2020 (GSTA-I) (CN) (ADC) dated 27.08.2020, the first respondent as the Appellate Authority under the provisions of the respective GST enactments has rejected the appeals filed by the petitioner against eight separate Order-in­-Original Nos.196 to 203/2019-RF all dated 06.11.2019 passed by the sec…