IN THE HIGH COURT OF JAMMU & KASHMIR AND LADAKH

AT JAMMU

WP(C) No. 192/2023 Reserved on : 09.07.2025

Pronounced on : 30.12.2025

Uploaded on : 02.01.2026

Whether the operative part or full

judgment is pronounced : Full

Bharat Oil Traders

…. Petitioner/Appellant(s)

Through:- Mr. Sachin Sharma, Advocate

V/s

Assistant Commissioner & anr.

…..Respondent(s)

Through:- Mr. Rohan Nanda, Advocate

CORAM: HON’BLE MRS. JUSTICE SINDHU SHARMA, JUDGE

HON’BLE MR. JUSTICE SHAHZAD AJEEM, JUDGE

JUDGMENT

Per : Sindhu Sharma-J

1. The petitioner submits that it is a partnership firm engaged in the business of refilling and sale of edible oil and ghee, and is duly registered under the State and Central Goods and Services Tax Acts, 2017. The petitioner‟s business operations involve a situation where the rate of tax applicable on inputs is higher than the rate applicable on outward supplies, resulting in an “Inverted Tax Structure.” Consequently, under Section 54(3)(ii) of the CGST/SGST Act, 2017, the petitioner is entitled

to claim a refund of the accumulated input tax credit.

2. Section 54 of the CGST Act provides that any person claiming a refund of tax may make an application before the expiry of two years from the “releva