Case Laws, Case Study

Ayana Pharma Ltd. V/s Union of India { HIGH COURT OF GUJARAT}

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Ayana Pharma Ltd. V/s Union of India {HIGH COURT OF GUJARAT} :Date of Order : 13-01-2022 simplified explanation of the rulings by the High Court of Gujarat regarding GST refund claims and procedural fairness:Ruling Summary:Case Background: Ayana Pharma Ltd., a foreign company, filed a petition against the Union of India concerning the rejection of its GST refund claim. The issues primarily revolved around technical grounds related to the filing of the refund application and the eligibility of a foreign company to...

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