Refund of unutilised ITC - inverted duty structure - Denial on ...

Case Laws GST

September 24, 2020

Refund of unutilised ITC - inverted duty structure - Denial on Input services - Explanation to Section 54 uses the terms "inputs" and "input services" separately and distinctively, thereby indicating the legislative intent to distinguish one from the other - we are unable to countenance with the submission that the word ''inputs'' should be read so as to include ''input services'' merely because the undefined word ''output supplies'' is used in Section 54(3)(ii)- it is not necessary to interpret Rule 89(5) and, in particular, the definition of Net ITC therein so as to include the words input services. - HC

View Source

← Previous Next →

Refund of unutilised ITC - inverted duty structure - Denial on ...

Case Laws GST

September 24, 2020

You may also like:

Refund of ITC in case of inverted duty structure - Not allowing refund of unutilized input tax credit relatable to input services - Explanation (a) to Rule 89(5) which...

Refund of unutilised ITC - inverted duty structure - Denial on Input services - Contradictory Judgements on the same issue - GUJARAT HIGH COURT allows the credit while...

The High Court held that Section 17(2) of the CGST Act is not ultra vires Article 14 of the Constitution to the extent it restricts refund under the inverted duty...

Refund of unutilized Input Tax Credit (ITC) - zero rated supplies or inverted duty structure - debit entries of the refund claim were not made - non submission of...

Denial of refund of the unutilized Input Tax Credit (ITC) - inverted duty structure - Denial on the ground that the one of the suppliers had erroneously mentioned HSN...

Refund of the unutilized ITC accumulated on account of inverted tax structure - refund claimed on account of rate of tax on inputs being higher than the rate of tax on...

Refund of accumulated Input Tax Credit - inverted duty structure - Under Clause (i) of the proviso to Section 54(3) of the CGST Act, refund of ITC is available in cases...

Refund of accumulated input tax credit - inverted duty (tax) structure - LPG supplies to domestic customers after bottling in cylinders - The High Court observed that,...

Application for refund of ITC on on account of inverted duty structure - the formula for calculation of refund amount revised with retrospective effect i.e. 1.7.2017 -...

Refund of inverted duty structure/ unutilized input tax credit - Scope of Section 54(3) of the CGST Act read with Rule Rule 89(5) regarding "input services" - there is...

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...

Refund of unutilised input tax credit - interest for delayed payment of refund - In view of the categorical assertion made by the learned counsel representing the...

Refund u/s 54 - Rejection of Input Tax Credit (ITC) on capital goods due to inverted duty tax structure - business of textile manufacturing of fabrics - calculation /...

100% EOU - Refund of unutilized CENVAT Credit - scope of input services - Since all the input services involved in the present cases except those four services viz.,...

Clarification on refund related issues - refund of unutilized input tax credit in cases where credit is accumulated on account of rate of tax of inputs being higher than...

Quick Updates: