GSTAT Kolkata
For assessee
Case-law directory
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
3 rulings found
GSTAT Kolkata
Merely because inputs and outputs shared same HSN classification and manufacturing status was unverified, refund of accumulated ITC under an inverted duty structure could not be denied; in view of law that GST is levied on supply rather than manufacture, refund of accumulated credit from higher rated taxed inputs was legitimate GST: Where supplier of wearing apparel at 5 percent using inputs taxed at 5, 12 or 18 percent claimed refund for accumulated ITC under inverted duty structure, and there was no reduction of GST rate for inputs or outputs during relevant period, para 3.2 of Circular No. 135/05/2020-GST was inapplicable and refund could not be denied on basis of such circular; statutory refund formula would prevail. GST: Where respondent claimed refund of accumulated ITC on apparel supplies due to inverted duty structure for specific periods, and authorities verified period-wise computation as per Rule 89(5), absence of annual turnover figures in determination and compliance with Rule 89(5) meant refunds were correctly allowed and period- wise computation as required was not infringed. GST: Where refunds were claimed for inverted duty structure on apparel supplies and revenue alleged inclusion of ineligible ITC and verification infirmities, but appellate authority conducted detailed document-wise reconciliation and found claims in order, revenue’s failure to produce contrary evidence meant refund orders were sustained and appeals were dismissed as lacking merit
GSTAT Kolkata
Where assessee supplied packaged tea taxed at 5 percent using packing materials taxed at 12 percent or 18 percent, resulting in ITC accumulation, refund of ITC under inverted duty structure was allowable since statutory provisions and CBIC circular recognised packing materials as eligible inputs, and refund could not be denied merely because principal input and output attracted identical tax rate. GST: Where respondent supplied packaged tea using bulk tea both taxed at 5 percent and packing materials taxed at 12 or 18 percent, and claimed refund of accumulated ITC under inverted duty structure, Circular 135/5/2020 was inapplicable as there was no change in GST rate on same goods, and statutory refund entitlement could not be curtailed by such circular
Madras High Court
Where assessee manufacturing combed cotton yarn used certain inputs taxable at higher rates than output and claimed refund of accumulated ITC under inverted duty structure, rejection of refund on ground that principal input matched output rate was improper since statute allows refund if any input attracts higher GST, circular restricting such refund was unconstitutional and refund with interest was directed