South Indian Oil Corporation Vs Assistant Commissioner Central Tax Division-1
Date: December 11, 2025
Subject Matter
Input Tax Credit Refund Allowable Even When Input and Output Goods Are Identical Under Inverted Duty Structure
Summary
This petition is allowed . The impugned orders rejecting the petitioner's refund applications for accumulated and unutilised Input Tax Credit (ITC) under an inverted duty structure are set aside . The Court ruled that Section 54(3)(ii) of the CGST Ac…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In this petition petitioner seeks the following reliefs: a) Issue a writ in the nature of mandamus or any other Appeal NO.34-37/2022 and 232-233/2022 GST AC AI DIN .202305570000000056F ORDER-IN-ORIGINAL No. 247-252/ADC-AI/GSTS/2023 dated 23.05.2023 (Annx-A) passed by Respondent as being void, arbitrary, illegal, without jurisdiction, apart fr…