Publication
Introduction
GST refunds are intended to improve liquidity and support business operations. However, refund claims are frequently subjected to detailed scrutiny, procedural objections, and litigation before tax authorities.
Common Areas of Dispute
- Export refund claims
- Input tax credit disputes
- Inverted duty structure refunds
- Documentary deficiencies
- Limitation and procedural objections
Practical Considerations
- Maintaining complete documentation
- Ensuring consistency across returns
- Addressing deficiencies promptly
- Preparing for appellate proceedings
How OneHorizon Legal Assists
- Refund claim strategy
- Departmental representation
- Appeals and writ proceedings
- Litigation support