HC allows refund under Inverted Duty Structure in case of input and output supplies being same


Last updated: 29 September 2021

Court :
Gauhati High Court

Brief :
In BMG INFORMATICS PVT. LTD. v. UNION OF INDIA [Case No. WP(C)/3878/2021 dated September 02, 2021], BMG Informatics Pvt Ltd (“the Petitioner') after submitting a claim for a refund under FORM-GST-RFD-02 under Section 54(3)(ii) of Central Goods and Services Tax Act, 2017 (“CGST Act') received a Show-Cause Notice dated April 10, 2020 (“SCN') rejecting the refund claimed on grounds of misdeclaration of total turnover for the period October – December 2018.

Citation :
Case No. WP(C)/3878/2021 dated September 02, 2021

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Bimal Jain
Published in GST
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