https://www.taxtmi.com/caselaws?id=398859 The court dismissed the writ petition seeking refund of unutilized Input Tax Credit (ITC) due to an inverted duty structure, directing the petitioner to pursue the statutory appeal remedy under Section 107 of the Act. The court emphasized the availability of grounds for review before the Appellate Authority and granted the petitioner liberty to challenge the order through that process. The decision balanced statutory remedies with the petitioner's concerns, allowing for resolution of the refund dispute within the legal framework. en-us Thu, 03 Sep 2020 00:00:00 +0530 Fri, 25 Sep 2020 10:05:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398859 The court dismissed the writ petition seeking refund of unutilized Input Tax Credit (ITC) due to an inverted duty structure, directing the petitioner to pursue the statutory appeal remedy under Section 107 of the Act. The court emphasized the availability of grounds for review before the Appellate Authority and granted the petitioner liberty to challenge the order through that process. The decision balanced statutory remedies with the petitioner's concerns, allowing for resolution of the refund dispute within the legal framework. Case-Laws GST Thu, 03 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398859