9911796707
TMI Blog2024 (9) TMI 1284X X X X Extracts X X X X X X X X Extracts X X X X ..... AKER HUGHES ASIA PACIFIC LIMITED VERSUS UNION OF INDIA, THE STATE OF RAJASTHAN, THE DEPUTY COMMISSIONER, STATE TAX, CIRCLE BARMER, RAJASTHAN, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS [ 2022 (7) TMI 73 - RAJASTHAN HIGH COURT] , while dealing with the challenge of the Circular No.135/15/2020-GST held it to be in conflict with Section 54 (3)(ii) of the Act. It was also considered that claim of ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Brief facts are that the petitioner is engaged in manufacturing of Mustard Oil, Palm Oil and Mustard de-oiled cake. The petitioner filed an application dated 29.07.2021 seeking refund of Rs.19,62,616/- of the Input Tax Credit (ITC) accumulated due to Inverted Tax Structure. The refund was for the period starting from March, 2021. The refund was allowed on 05.08.2021. In the appeal filed by the Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther, it would be necessary to reproduce the concluding part of Baker Hughes Asia Pacific Limited (supra):- 14. In wake of the discussion made herein above, we are of the firm opinion that the circular dated 31.03.2020, being a subordinate legislation, is repugnant and conflicting to the parent legislation i.e. Section 54(3)(ii) of the CGST Act and hence, the same cannot be applied to oust the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r No.135/15/2020-GST held it to be in conflict with Section 54 (3)(ii) of the Act. It was also considered that claim of refund of ITC was prior to date of issuance of the Circular. 7. The additional reason given shall not nullify the fact that the Circular had not stood the judicial scrutiny. The Appellate Authority has allowed the appeal solely relying upon the Circular No.135/15/2020-GST. Conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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