The court ruled in favor of the petitioner on refund of tax credit for Spunbonded Polypropylene Bed Sheets under GST.

The court ruled in favor of the petitioner on refund of tax credit for Spunbonded Polypropylene Bed Sheets under GST.
Case-Laws
GST
The High Court considered denial of refund of accumulated Input Tax Credit due to inverted duty structure for Spunbonded Polypropylene Bed Sheets under GST. The Court found that the revenue authority failed to adequately prove the classification of the product under a specific tariff heading. It emphasized that the burden of proof lies with the taxing autho

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