The Gujarat High Court has admitted a petition to review its verdict of upholding the constitutional validity of amendments in the GST rules by the government to deny integrated goods and service tax (IGST) refunds to exporters who have taken advance authorisation (AA) benefits.
The petition was heard by a special bench that had given the earlier order. It agreed that detailed arguments would have to be heard. The court posted the matter for hearing on April 9, said Abhishek Rastogi, counsel for exporters.
Exporters were earlier entitled to import raw material without payment of IGST under the AA licence,