Kerala High Court
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
5 rulings found
Kerala High Court
Where exporter claimed refund of unutilised SGST from transitional credit after migration from KVAT but failed to produce GST TRAN-1 or proof that credit was available in Electronic Credit Ledger as on 01.07.2017, refund was rightly rejected and writ remedy was not available since statutory appellate remedies were bypassed and writ was filed belatedly
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
Kerala High Court
Where exporter of educational consultancy services filed refund applications for CGST and SGST paid under reverse charge, refund applications could not be rejected at scrutiny stage under Rule 90(2) for wrong portal category selection, non- applicable statements, or insistence on e-BRC/FIRC where Remittance Advice established remittance; limitation and document acceptability required merits adjudication, and deficiency memos were unsustainable
Gujarat High Court
Where assessee challenged restriction of refund of unutilized ITC under Rule 89(5) to inputs only excluding input services, it was held that amendment to Rule 89(5) by Notification No. 14/2022-CT, providing a revised formula for refund of unutilized ITC including input services, was curative and classificatory with retrospective effect; accordingly, RFD-03 deficiency memos were quashed and refund claims were directed to be processed under amended Rule 89(5) read with Section 54
Gujarat High Court
Where rules 89(4B) and 96(10) were omitted by notification without any saving clause, all proceedings including SCNs and orders under those rules lapsed ab initio, making continuation of such proceedings impermissible, thus impugned order in original and subsequent actions were to be quashed and set aside in terms of (Gujarat)