Kerala High Court
For revenue
Topic
Refund claims, limitation, zero-rated supplies and inverted duty structure.
4 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
Delhi High Court
Where assessee applied for refund of unutilized ITC while SCN proposed partial rejection and OIO partially sanctioned refund and rejected balance while OIA set aside OIO to extent of wrongful rejection without mandating unconditional release or foreclosing further examination; since a subsequent order rejected refund, proper course was statutory appeal to test reasons and scope and effect of OIA GST: Where petitioner challenged rejection of refund of unutilized ITC, statutory appeal remedy being available, writ interference was not warranted; liberty was granted to pursue statutory appeal
Orissa High Court
Refund of accumulated ITC recovered under retrospectively amended Rule 89(5) could be challenged before GSTAT; mere existence of departmental Circulars did not render appeal futile, as GSTAT could decide facts and law independently and thus, writ was to be dismissed with liberty to file statutory appeal
Telangana High Court
Where SEZ unit's refund claim under zero-rated supply provisions for IGST paid on group health insurance services was rejected and petitioner challenged same via writ, since questions on whether claim fell outside zero-rated supply or was simpliciter refund required consideration by appellate authority, writ was not to be entertained and petitioner was permitted to pursue statutory appeal