Baker Hughes Asia Pacific Limited Vs Union Of India
Date: June 30, 2022
Subject Matter
Refund of accumulated ITC u/s 54(3)(ii) is allowed irrespective of the fact the input and output supplies are the same
Summary
We are of the firm opinion that the circular 135/5/2020-CT dated 31.03.2020, being a subordinate legislation, is repugnant and conflicting to the parent legislation i.e. Section 54(3)(ii) of the CGST Act and hence, the same cannot be applied to oust…
1 . The petitioner herein has approached this Court through this writ petition under Article 226 of the Constitution of India with the following prayers: “ a. issue an appropriate writ, order, or direction in the nature of Certiorari or any other writ, order or direction of like nature, calling for record of the Petitioner’s case leading to passing of the Impugned Refund rejection Orde…