The case pertains to the refund of tax paid by the petitioner under the 'Inverted Duty Structure' in the...

The case pertains to the refund of tax paid by the petitioner under the 'Inverted Duty Structure' in the Goods and Services Tax (GST) regime. The petitioner filed an application for refund on 12.04.2023, beyond the limitation period, claiming a refund of Integrated Goods and Services Tax (IGST) paid. The High Court held that when the amounts in the credit ledger were set off against the demand, their character changed to that of tax recovered by the department. An appeal against the demand raised by the Assessing Officer was allowed on 20.02.2022, and the order was communicated on 15.08.2022. The second Explanation to Section 54 of the GST Act states that when tax becomes refundable due to an order of the Appellate Authority, the relevant d..... .....

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