Simran Chandwani Vs Principal Commissioner of CGST
Date: October 5, 2023
Subject Matter
Denial of the refund claim based on incorrect classification by the supplier is unjustified
Summary
The petitioner, engaged in selling footwear, filed a refund claim for accumulated Input Tax Credit (ITC) due to an inverted duty structure. This was because one of the components used in manufacturing footwear was charged at a higher GST rate than th…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition, inter alia, praying that the respondents be directed to refund an amount of Rs. 5,47,894/-along with interest. The petitioner is, essentially, aggrieved by the denial of refund of the unutilized Input Tax Credit (hereafter ‘ ITC ’) on account of the inverted duty structure. 2. Th…