Arihant Oil and General Mills Vs Union of India
- Court:
- High Court
- Bench:
- Rajasthan
- Date:
- September 7, 2025
- Type:
- Writ Petition
- Members:
- DINESH MEHTA, SANGEETA SHARMA
Subject
Inverted Duty Structure: Part of the circular 181 that confines refunds to applications filed before July 18, 2022, is illegal and arbitrary
Summary
The petitioner, M/s. Vinayak Agro Industries, a manufacturer of edible oil, filed a writ petition seeking a refund of Input Tax Credit (ITC) for the period before July 18, 2022. The petitioner's products fall under an "inverted duty structure," where…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT 1. By way of the writ petition in hands, the petitioner has challenged the action of the respondents who have not decided its application for refund of the tax paid under State Goods and Service Tax (hereinafter referred to as ‘the SGST’), on raw materials such as Mustard Oil etc, purchased upto 18.07.2022. 2. The petitioner-firm is engaged i…