CASE LAW
|
Authority |
One liner |
|
Madras High Court Eveready Spinning Mills Private Limited |
Refund under the Inverted
Duty Structure rejected by relying on para 3.2 of Circular
No.135/05/2020-GST is unsustainable due to its strike down as ultra
vires. |
|
2024(01)LCX0275 Kerala High Court Malabar Fuel Corporation |
Refund of credit accumulated to a dealer as a result of higher tax on inputs than the output supplies, even when the input and output supplies are one and the same |
|
2022(06)LCX0056 Rajasthan High Court Baker Hughes Asia Pacific Limited |
Para 3 of Circular dated 31.03.2020 is invalid and hence cannot be used to deny accumulated ITC refund u/s 54(3)(ii) of the CGST Act for inverted duty structure where the input and output supplies are the same. |
|
2021(09)LCX0015 Gauhati High Court BMG INFORMATICS PVT LTD |