SC upheld the validity of Rule 89(5) of CGST Rules i.e. Refund under Inverted Duty Structure restricted to Inputs only
Last updated: 14 September 2021
Court :
Supreme Court of India
Brief :
In the Union of India & Ors. v. VKC Footsteps India Pvt Ltd. [Civil Appeal No 4810, 4809, 4811, 4807, 4767, 4804, 4806, 4802, 4783, 4775-4781, 4769-4774, 4805, 4808, 4764-4765 of 2021 and Writ Petition (C) 489 of 2021 dated September 13, 2021], the current writ petition was filed following divergence in the rulings provided in VKC Footsteps India Pvt. Ltd. v. Union of India [R/ Special Civil Application No 2792 of 2019] and Tvl. Transtonnelstroy Afcons Joint Venture v. Union of India [Writ Petition Nos 8596, 8597, 8602, 8603, 8605 and 8608 of 2019] wherein validity of Rule 89(5) of the Central Goods and Services Tax Rules, 2017 ("the CGST Rules") was challenged.
Citation :
Writ Petition Nos 8596, 8597, 8602, 8603, 8605 and 8608 of 2019
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Bimal Jain
Published in GST
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