HC held GST dept can't deny refund on inverted duty citing SC's Kusum Ingots ratio. Impugned order set aside, fresh order for refund in 3 months.
Case-Laws
GST
The High Court held that the provisions of GST enactments being applicable pan India, the department cannot take a contrary stand to the Supreme Court's ratio in Kusum Ingots & Alloys Ltd. versus Union of India. Therefore, the impugned order denying the benefit of refund on account of the Inverted Duty Structure to the petitioner<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" HC held GST dept can't deny refund on inverted duty citing SC's Kusum Ingots ratio. Impugned order set aside, fresh order for refund in 3 months.Case-LawsGSTThe High Court held that the provisions of GST enactments being applicable pan India, the department cannot take a contrary stand to the Supreme Court's ratio in Kusum Ingots & … Continue reading “HC held GST dept can't deny refund on inverted duty citing SC's Kusum Ingots ratio. Impugned order set aside, fresh order for refund in 3 months.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69657","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69657","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69657"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69657\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69657"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69657"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69657"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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