Principal Commr, Central Tax Vs JC(Appeal), Central Tax
Date: June 10, 2022
Subject Matter
Goods attracting nil rate of Cess should be construed as exempt supplies while calculating adjusted total turnover for the purpose of computation of refund of ITC of Cess
Summary
Main issue in the instant cases which arises for consideration is whether for the purpose of computing refund of credit of compensation cess to be made under Section 54 (3) of the CGST Act read with Rule 89 (4) of the CGST Rules as applicable mutatis…
Heard learned counsel appearing for the parties. Both these Writ Petitions being WPA No. 17567 of 2021 filed by the CGST authorities and WPA No. 12676 of 2021 filed by the assessee company arise out of the same impugned order dated 5t h February, 2021 with corrigendum orders dated 17t h February, 2021 and 29t h July, 2021, passed by the Appellate authority being Joint Commissioner of Income, CGST…