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GST Refund Right Cannot Be Curtailed Retrospectively by Amendment: J&K&L HC
Case Law Details
- Case Name
- Bharat Oil Traders Vs Assistant Commissioner & anr. (Jammu & Kashmir High Court)
- Appeal Number
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- Date of Judgement/Order
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Bharat Oil Traders Vs Assistant Commissioner & anr. (Jammu & Kashmir High Court)
The Jammu and Kashmir High Court allowed the writ petition and held that the right to claim GST refund is a vested right which cannot be curtailed by retrospective application of the 2019 amendment to Section 54 of the CGST Act. The petitioner, a partnership firm engaged in refilling and sale of edible oil and ghee, was registered under the CGST/SGST Acts and operated under an inverted tax structure, where the tax rate on inputs was higher than the rate on outward supplies. As a result, it...
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