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IN THE HIGH COURT OF KERALA AT ERNAKULAM
Ziyad Rahman A. A, J
M/S. UNITED OIL INDUSTRIES – Appellant
Versus
UNION OF INDIA – Respondent
| Table of Content |
|---|
| 1. challenge to eligibility for tax refund due to notification change. (Para 2 , 3) |
| 2. dispute over classification for tax refund eligibility. (Para 4 , 6 , 7) |
| 3. court's reasoning on statutory powers regarding refunds. (Para 5 , 8 , 9 , 10) |
| 4. judicial decision on validity of the clarification circular. (Para 11 , 12 , 13 , 14 , 15) |
JUDGMENT
In both these cases, the challenge raised is against the Circular No.181/13/2022-GST dated 10.11.2022, issued by the Central Board of Indirect Taxes and Customs, wherein, a clarification was issued by the Government, to the Notification No.09/2022-Central Tax (Rate) dated 13.07.2022.
2. The common facts in these writ petitions are as follows:
The petitioners are entities registered under the provisions of the CGST, IGST and Kerala State GST Act. They are engaged in the processing and trading of edible oil. According to the petitioners, they were eligible for refund of tax, based on Inverted Duty Structure, which refers to a situation where, the rate of tax on the inputs purchased is more than the rate of tax on the output supplies. According to the petitioner, they were claiming the same, right from the inception. However, as per noti
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