Commercial Tax Officer-GD-III Vs Suzlon Energy Limited
Date: November 15, 2023
Subject Matter
Refund of the inverted duty structure is available u/s 54(3)(ii), even when the supplier has inadvertently charged a higher rate (18%) instead of the applicable rate (5%)
Summary
The Madras High Court held that refund of the inverted duty structure is available under Section 54(3)(ii) of the GST Act, even when the supplier has inadvertently charged a higher rate (18%) instead of the applicable rate (5%). The petitioner conten…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT These writ petitions have been filed challenging the impugned orders passed by the second respondent. 2. In these petitions, the said impugned orders were challenged by the petitioner on the following grounds: 2.1 According to the petitioner, the first respondent had procured the materials from the supplier, where the supplier paid IGST at the r…