The indirect tax board has asked senior officials to file review petitions on any court order against its move to limit tax benefits under an export incentive scheme in the goods and services tax (GST) regime.
Two courts — the Gujarat High Court and the Madurai Bench of the Madras High Court — have given conflicting orders on the issue.
The issue revolves around utilisation of advance authorisation licenses under the GST regime.
These licenses entitle the holders to import goods at zero duty for the purpose of exports.
The Central Board of Indirect Taxes and Customs (CBIC) and the Directorate General of Foreign

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