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B. M. SHYAM PRASAD
Nuance Group (India) Pvt. Ltd. – Appellant
Versus
Union of India – Respondent
ORDER :
1. These petitions are filed calling in question the orders in appeal under the provisions of Section 112 of the Central Goods and Services Tax Act, 2017 (for short, the 'CGST Act) as also the rejection of refund applications filed under Section 54 of the CGST Act read with Rule 89 of the CGST Rules. The details of such orders called in question in these petitions are as follows:
| Writ Petition No. | Order No. | Date |
| 7826/2022 | Order in Appeal No. 221/2021-22/JC-AII/GST | 07.02.2022 |
| 23144/2021 | Refund Rejection Order Nos.06/2021-22(Final)ND-8-GST Refunds and 20/2021-22 (Final)ND-8GST Refunds | 25.04.2021 and 20.05.2021 |
| 5077/2022 | Refund Rejection Order No. Nil/2021-22(Final)ND-8 | 26.10.2021 |
2. Sri. Ravi Raghavan, the learned counsel for the petitioner submits that the petitioner's claim for refund of Input Tax Credit [ITC] is rejected for the reason that the petitioner has sought such refund under the provisions of Rule 95A and the Circular No. 106/25/2019/GST dated 29.06.2019, and the petitioner's claim for reversal of ITC, an additional question that is canvassed in W.P.No. 23144/2021, is also rejected ove
The court established that transitional CENVAT credit can be carried forward into the GST regime and utilized for claiming refunds under the CGST Act, rejecting hyper-technical interpretations by aut....
The main legal point established is that the statutory scheme of refund under Section 54(3) of the CGST Act, 2017 applies to cases of accumulation of unutilised input tax credit due to an inverted du....
Taxpayers are eligible for refunds of accumulated input tax credit even when input and output supplies are identical, as clarified through legislative amendments.
A taxpayer is not required to make repeated applications for seeking a refund after succeeding in appellate proceedings, and the refund claim is required to be processed in accordance with the law.
The restrictions on refund of accumulated input tax credit under Notification No. 9/2022 apply prospectively only, allowing claims for periods prior to the notification while filed within the statuto....
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