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    July 30, 2026   Case LawsGST
    Commensurate price reduction for input tax credit cannot be replaced by free upgrades, with GST and interest repayable.
    July 30, 2026   Case LawsGST
    Statutory labelling and institutional-consumer packaging preserved GST exemption for frozen chicken cuts despite corporate names appearing on invoices...
    July 30, 2026   Case LawsIncome Tax
    Scrutiny selection reasons need not be disclosed where a specific information notice is issued during assessment proceedings.
    July 30, 2026   Case LawsIncome Tax
    Development-rights compensation may not accrue to landholders where contractual rights vest commercially in the developer, preventing double taxation.
    July 30, 2026   Case LawsIncome Tax
    Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
    July 30, 2026   Case LawsIncome Tax
    Interim judicial directions on LTC/LFC reimbursements prevented employer TDS default treatment and consequential interest liability.
    July 30, 2026   Case LawsIncome Tax
    Real net winnings govern online gaming taxability, preventing gross wallet credits from being treated as taxable income.
    July 30, 2026   Case LawsIncome Tax
    TDS credit follows taxable income, preventing a former proprietor from claiming deductions attributable to a successor partnership firm.
    July 30, 2026   Case LawsIncome Tax
    Commercial expediency supports interest deductions where interest-free advances fund a wholly owned subsidiary's genuine group business project.
    July 30, 2026   Case LawsIncome Tax
    Marketing expenditure substantiation may justify limited disallowance, but does not alone establish income misreporting for penalty purposes.
    July 30, 2026   Case LawsIncome Tax
    Dealing-error and squared-off derivative losses qualify as allowable business losses when supported by contemporaneous transaction records.
    July 30, 2026   Case LawsCustoms
    Prohibited versus restricted imports: provisional release remains available where tyre classification and compliance conditions await adjudication.
    July 30, 2026   Case LawsCustoms
    RoDTEP duty credit for authorised restricted sugar exports cannot be denied where prescribed governmental conditions are fulfilled.
    July 30, 2026   Case LawsCustoms
    Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
    July 30, 2026   Case LawsCustoms
    Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
    July 30, 2026   Case LawsCustoms
    Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
    July 30, 2026   Case LawsCustoms
    Baggage confiscation orders are outside Tribunal appeal jurisdiction and must be challenged through the statutory revision remedy.
    July 30, 2026   Case LawsCustoms
    Customs penalty for unsubstantiated dealings in confiscated cigarettes was sustained, while an excessive penalty quantum was reduced.
    July 30, 2026   Case LawsCustoms
    Warehousing-period extension requires reasoned quasi-judicial adjudication, with notice and hearing before any denial takes effect.
    July 30, 2026   Case LawsCompanies Law
    Threshold FIR quashing requires prima facie review, leaving alleged forged loan-security documents and parallel prosecution to investigation.
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    July 30, 2026   Case Laws GST
    Commensurate price reduction for input tax credit cannot be replaced by free upgrades, with GST and interest repayable.
    July 30, 2026   Case Laws GST
    Statutory labelling and institutional-consumer packaging preserved GST exemption for frozen chicken cuts despite corporate names appearing on invoices.
    July 30, 2026   Case Laws Income Tax
    Scrutiny selection reasons need not be disclosed where a specific information notice is issued during assessment proceedings.
    July 30, 2026   Case Laws Income Tax
    Development-rights compensation may not accrue to landholders where contractual rights vest commercially in the developer, preventing double taxation.
    July 30, 2026   Case Laws Income Tax
    Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claims.
    July 30, 2026   Case Laws Income Tax
    Interim judicial directions on LTC/LFC reimbursements prevented employer TDS default treatment and consequential interest liability.
    July 30, 2026   Case Laws Income Tax
    Real net winnings govern online gaming taxability, preventing gross wallet credits from being treated as taxable income.
    July 30, 2026   Case Laws Income Tax
    TDS credit follows taxable income, preventing a former proprietor from claiming deductions attributable to a successor partnership firm.
    July 30, 2026   Case Laws Income Tax
    Commercial expediency supports interest deductions where interest-free advances fund a wholly owned subsidiary's genuine group business project.
    July 30, 2026   Case Laws Income Tax
    Marketing expenditure substantiation may justify limited disallowance, but does not alone establish income misreporting for penalty purposes.
    July 30, 2026   Case Laws Income Tax
    Dealing-error and squared-off derivative losses qualify as allowable business losses when supported by contemporaneous transaction records.
    July 30, 2026   Case Laws Customs
    Prohibited versus restricted imports: provisional release remains available where tyre classification and compliance conditions await adjudication.
    July 30, 2026   Case Laws Customs
    RoDTEP duty credit for authorised restricted sugar exports cannot be denied where prescribed governmental conditions are fulfilled.
    July 30, 2026   Case Laws Customs
    Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final customs assessments.
    July 30, 2026   Case Laws Customs
    Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clearance filings.
    July 30, 2026   Case Laws Customs
    Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabilities.
    July 30, 2026   Case Laws Customs
    Baggage confiscation orders are outside Tribunal appeal jurisdiction and must be challenged through the statutory revision remedy.
    July 30, 2026   Case Laws Customs
    Customs penalty for unsubstantiated dealings in confiscated cigarettes was sustained, while an excessive penalty quantum was reduced.
    July 30, 2026   Case Laws Customs
    Warehousing-period extension requires reasoned quasi-judicial adjudication, with notice and hearing before any denial takes effect.
    July 30, 2026   Case Laws Companies Law
    Threshold FIR quashing requires prima facie review, leaving alleged forged loan-security documents and parallel prosecution to investigation.

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      Home› Highlights › GST › 2019 › July, 2019 › This
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      GST

      Refund of inverted duty structure/ unutilized input tax credit -...

      Section 54(3) and Rule 89(5) must harmonize for effective CGST refunds on inverted duty structure.

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      GSTJuly 25, 2019Case LawsAAR
      Refund of inverted duty structure/ unutilized input tax credit - Scope of Section 54(3) of the CGST Act read with Rule Rule 89(5) regarding "input services" - there is nothing in the Rule 89 of the CGST Rules, 2017, as amended, that overrides the Section 54 of the CGST Act, 2017 and they have to be read together harmoniously while granting refunds.
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