GSTAT Kolkata
For assessee
GST Appellate Tribunal
Rulings of the GST Appellate Tribunal, Kolkata, newest first.
2 rulings found
GSTAT Kolkata
Merely because inputs and outputs shared same HSN classification and manufacturing status was unverified, refund of accumulated ITC under an inverted duty structure could not be denied; in view of law that GST is levied on supply rather than manufacture, refund of accumulated credit from higher rated taxed inputs was legitimate GST: Where supplier of wearing apparel at 5 percent using inputs taxed at 5, 12 or 18 percent claimed refund for accumulated ITC under inverted duty structure, and there was no reduction of GST rate for inputs or outputs during relevant period, para 3.2 of Circular No. 135/05/2020-GST was inapplicable and refund could not be denied on basis of such circular; statutory refund formula would prevail. GST: Where respondent claimed refund of accumulated ITC on apparel supplies due to inverted duty structure for specific periods, and authorities verified period-wise computation as per Rule 89(5), absence of annual turnover figures in determination and compliance with Rule 89(5) meant refunds were correctly allowed and period- wise computation as required was not infringed. GST: Where refunds were claimed for inverted duty structure on apparel supplies and revenue alleged inclusion of ineligible ITC and verification infirmities, but appellate authority conducted detailed document-wise reconciliation and found claims in order, revenue’s failure to produce contrary evidence meant refund orders were sustained and appeals were dismissed as lacking merit
GSTAT Kolkata
Refund of accumulated ITC claimed on export of goods could not be denied merely on basis of absence of toll plaza movements where goods were supplied under Bill To Ship To model and E way Bills, bilty copies, shipping bills, EGM details, transporter's certificate and bank statements established transportation and export; toll plaza receipts were not mandatory documents