Gujarat HC denies Integrated GST rebate to advance authorisation license holders

The Gujarat High Court has denied rebate or refund of advance authorisation licenses prospectively from October 2017, upholding validity of the amendments made to the Central goods and service tax rules.  The Court gave its ruling in a case where the exporter could not avail  Integrated GST rebate  or refunds due to change in government rules retrospectively.  Holders of advanc…