Petitioner Wins Refund Claim for Unutilized Input Tax Credit Under Section 54(3) of CGST Act Due to Inverted Tax Structure

Petitioner Wins Refund Claim for Unutilized Input Tax Credit Under Section 54(3) of CGST Act Due to Inverted Tax StructureCase-LawsGSTThe HC allowed the petition, quashing the impugned order and directing respondents to process the petitioner’s refund cla

Petitioner Wins Refund Claim for Unutilized Input Tax Credit Under Section 54(3) of CGST Act Due to Inverted Tax Structure
Case-Laws
GST
The HC allowed the petition, quashing the impugned order and directing respondents to process the petitioner's refund claims for unutilized Input Tax Credit under Section 54(3) of CGST Act due to inverted tax structure. The court relied on its previous ruling in the petitioner's identical case, where it had held that refund claims deserved to be allowe

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