Kush Proteins Pvt. Ltd. & Anr. Vs Union of India & Ors
Date: July 18, 2025
Subject Matter
Refund for Accumulated Inverted ITC Cannot be Denied Solely on the Basis of the Application Filing Date
Summary
The petitioners, manufacturers and traders of edible oils and cattle feed, challenged the rejection of their refund applications for accumulated Input Tax Credit (ITC) under an inverted duty structure. The original refund application, filed on Januar…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1.Heard learned advocate Mr. Nirav Shah for the petitioners and learned advocate Mr. Ankit Shah for the respondents. 2. Rule, returnable forthwith. Learned advocate Mr. Ankit Shah waives service of notice of rule for and on behalf of the respondents. 3. Having regard to the controversy involved in this petition, with the consent of…