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B. M. SHYAM PRASAD
Nuance Group (India) Pvt. Ltd. – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. overview of petition details and orders (Para 1) |
| 2. arguments on refund rejection and legislative changes (Para 2) |
| 3. reaffirmation of open consideration by respondent (Para 3) |
| 4. quashing of orders for reconsideration (Para 4) |
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
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.
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