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Case Law Details

Case Name : Baker Hughes Asia Pacific Limited Vs Union of India (Rajasthan High Court)
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Baker Hughes Asia Pacific Limited Vs Union Of India (Rajasthan High Court)

HC held that that the circular dated 31.03.2020, being a subordinate legislation, is repugnant and conflicting to the parent legislation i.e. Section 54(3)(ii) of the CGST Act and hence, the same cannot be applied to oust the legitimate claim for accumulated ITC refund filed by the petitioner. Otherwise also, the claim for refund of ITC filed by the petitioner was for a period prior to issuance of the circular dated 31.03.2020. Consequently, rejection

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