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Bombay HC allowed GST Refund Due to Retrospective Rule 89(5) Amendment
Case Law Details
- Case Name
- CHEC-TPL Line 4 Joint Venture Vs Union of India (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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CHEC-TPL Line 4 Joint Venture Vs Union of India (Bombay High Court)
The Bombay High Court dealt with a writ petition challenging the rejection of refund claims arising from accumulated Input Tax Credit (ITC) due to an inverted tax structure.
The petitioner, an unincorporated joint venture engaged in metro rail construction work for a government authority, was registered under GST and paid tax at 12% on its outward supply of works contract services. However, it procured inputs and input services taxed at higher rates of 18% and 28%, resulting in accumulation of ITC. The petitioner claimed refun...
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