Malabar Fuel Corporation Vs Assistant Commissioner
Date: January 10, 2024
Subject Matter
Section 54(3) does not restrict the refund in cases where the input and output supplies are the same
Summary
The case law involves a petitioner seeking refunds of accumulated input tax credit (ITC) under Section 54(3)(ii) of the CGST Act for the period from April to September, 2021 and other specific months. The petitioner, engaged in bottling of Liquefied…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT Heard Sri. Harisankar V. Menon, learned counsel for the petitioner; Sri. Thomas Mathew Nellimoottil, learned Senior Standing Counsel for CBIC; Sri. S. Manu, learned DSGI and Smt. Jasmine M.M., learned Government Pleader. 2. The very same petitioner has filed these writ petitions impugning the orders rejecting the claims of the petitioner for ref…