Empire Foundation Vs Union Of India & Ors
Date: October 16, 2024
Subject Matter
No constitutional guarantee for refunds in situations where the tax structure involves exempted supplies
Summary
The petitioner, an educational service provider, sought judicial relief under Article 226 of the Constitution, arguing that Section 17(2) of the CGST Act is unconstitutional as it restricts refunds under an inverted duty structure. The petitioner cla…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: “(a) to declare section 17(2) of the CGST Act as unconstitutional and ultra vires Article 14 of the Constitution of India to the extent it restricts the refund under the inverted duty structure and/or; (b) hold the vest…