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High Court - to include refund Input Services in IDS


Pankaj Rawat (GST Practitioner)     30 July 2020

Pankaj Rawat
GST Practitioner 
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Landmark judgement by Gujarat High Court on refunds on account of inverted duty structure under GST.
Gujarat High Court declared Rule 89(5) of CGST Rules ultra vires the provisions of Section 54(3) of CGST Act, which denies the refund of “unutilised input tax” paid on “input services” as part of “input tax credit” accumulated on account of inverted duty structure.
Court held that refund of GST paid on 'input services' shall also be considered for the refund calculation under Rul89(5) of CGST Rules.

High Court directed to allow the claim of the refund made by the petitioners considering the unutilised input tax credit of “input services” as part of the “net input tax credit” (Net ITC) for the purpose of calculation of the refund of the claim as per Rule 89(5) of the CGST Rules,2017 for claiming refund under Sub-section 3 of Section 54 CGST Act, 2017.




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