This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Appellate Authority Can’t Deny GST Refund Based on Conflicting Circular: Rajasthan HC
Case Law Details
- Case Name
- MO Industries Vs Union of India (Rajasthan High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Rajasthan High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
MO Industries Vs Union of India (Rajasthan High Court)
Summary: The Rajasthan High Court, in M/s MO Industries v. Union of India, ruled that an Appellate Authority cannot quash a refund order based solely on a circular that conflicts with the Central Goods and Services Tax (CGST) Act. The petitioner, M/s MO Industries, sought a refund of ₹19,62,616 on accumulated Input Tax Credit (ITC) due to an inverted tax structure. While the refund was initially granted, it was later quashed on appeal, relying on Circular No. 135/05/2020-GST, which had previously been declared repugnant to Section 54(3)(...
Author Info
