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Case Law Details

Case Name : Kush Proteins Pvt. Ltd. & Anr. Vs Union of India & Ors. (Gujarat High Court)
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Kush Proteins Pvt. Ltd. & Anr. Vs Union of India & Ors. (Gujarat High Court)

Refund of Accumulated ITC on Inverted Duty Structure Cannot Be Denied Based on Filing Date; Circulars cannot override the statute or restrict statutory rights retrospectively: Gujarat High Court

This case analysis concerns M/s Kush Proteins Pvt. Ltd. & Anr. v. Union of India & Ors., decided by the High Court of Gujarat on July 18, 2025.

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Jyoti Baluni is a practicing Chartered Accountant with specialization in indirect taxes, particularly GST. She has represented clients in Litigation, compliances, classification and valuation disputes and frequently contributes to professional publications. View Full Profile

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