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        Case ID :
        GST

        Refund claim - inverted duty (GST) structure - If the Assistant...

        Assistant Commissioner to Decide on GST Refund for Inverted Duty Structure: Higher Input vs. Output Tax Rates.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Refund claim - inverted duty (GST) structure - If the Assistant Commissioner arrives at his satisfaction that the actual rate of tax on the input supplies made by the petitioner assessee is higher than the actual rate of tax on the output supplies appropriate order for refund may be passed and on the other hand, if the Assistant Commissioner upon factual deliberation arrives at his satisfaction that the actual rate of tax on the input supplies was not higher than the actual rate of tax on the output supplies, again an appropriate order may be passed by giving reasons. - HC
                                Note: It is a system-generated summary and is for quick reference only.
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