Madras HC Quashes Denial of GST Refund under Inverted Duty Structure

Eveready Spinning Mills Private Limited Vs Assistant Commissioner (Madras High Court)

The Madras High Court in Eveready Spinning Mills Private Limited v. Assistant Commissioner (decided on 2025) set aside the rejection of the company’s Goods and Services Tax (GST) refund claim filed under the inverted duty structure. The Court held that the department had wrongly relied on a circular that has already been declared ultra vires (beyond statutory authority) by multiple High Courts across India. The matter was remitted back to the tax authority for reconsideration i

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