Court ruled in favor of refund claim due to inverted tax structure under CGST Rules. Refund orders quashed for fresh review.
Case-Laws
GST
The High Court considered a case involving refund of accumulated credit due to inverted tax structure u/s 54(3) Proviso and Rule 89(5) of CGST Rules. The court held that the orders rejecting the refund claims were quashed and remanded for fresh consideration by the adjudicating authority. The petition was disposed of by way of remand for proper revie
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