Case Law Details

Case Name : Union of India Vs Quarry Owners Association (Supreme Court of India)
Appeal Number : Petition(s) for Special Leave to Appeal (C) No.16003/2020
Date of Judgement/Order : 12/08/2021
Related Assessment Year :

Union of India Vs Quarry Owners Association (Supreme Court of India)

Rule 89(5) – Restriction on refund of ITC under inverted tax structure- SC reserves order

Supreme Court reserved the order on constitutional validity and vires of Rule 89(5) of the CGST Rules which  restrict the refund of taxes on input services under inverted tax structure. Supreme Court heard the matter  extensively for four (4) days.

Input Tax Credit flat lay of office essentials on marble background

FULL TEXT OF THE SUPREME COURT JUDGEMENT

O R D E R

1. Leave granted.

2. Arguments concluded.

3. Judgment reserved.

Download Judgment/Order

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