Refund allowed in case of inverted duty structure on account of Multiple Input having higher GST rate than output
Last updated: 11 November 2023
Court :
Rajasthan High Court (Jaipur Bench)
Brief :
The Hon'ble Rajasthan High Court (Jaipur Bench) in the case of M/s. Nahar Industrial Enterprises Limited v. Union of India [Civil Writ Petition No. 8476 of 20/21 dated October 31, 2023], allowed the Writ Petition and held that refund of Input Tax Credit ("ITC") can be claimed when there are multiple inputs having a higher rate of GST than the rate of GST on output supplies.
Citation :
Civil Writ Petition No. 8476 of 20/21 dated October 31, 2023
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Bimal Jain
Published in GST
Views : 296
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