Case LawR/Special Civil Application No. 3301 of 2025
Messrs Filatex India Ltd. & Anr. Vs Union of India & Ors
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- April 23, 2025
- Type:
- Special Civil Application
- Members:
- BHARGAV D. KARIA, D.N.RAY
Subject
Amended Rule 89(5) for Inverted Duty Structure Refunds Applies Retrospectively
Input Tax CreditRefundInverted Duty Structure
Summary
The High Court has allowed the petition, holding that the amended Rule 89(5) of the Central Goods and Services Tax Rules, 2017, which governs refunds for inverted duty structures, is clarificatory and therefore applies retrospectively to all eligible…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Heard learned advocate Mr. Paresh M. Dave with learned advocate Mr. Amal Paresh Dave appearing on behalf of the Petitioner, and learned advocate Mr. Neel P. Lakhani with learned advocate Mr. Pradip D. Bhate for the Respondents. 2. Rule returnable forthwith. Learned advocate Mr.Neel P. Lakhani with learned advocate Mr. Pradip D. Bhate waives…