No constitutional Right to ITC Refunds for Exempt Output Services: Gujarat HC

Empire Foundation Vs Union Of India & Ors. (Gujarat High Court)

In the case of Empire Foundation Vs Union of India & Ors., the Gujarat High Court dismissed a petition challenging the constitutional validity of Section 17(2) of the CGST Act, 2017. The petitioner sought to declare the provision unconstitutional as it restricted refunds under the inverted duty structure. Additionally, they requested the recognition of their right to claim a refund of accumulated Input Tax Credit (ITC) on goods and services used for exempted services. The petitioner relied heavily on t

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