https://www.taxtmi.com/caselaws?id=412127 The court set aside both the Assistant Commissioner's and Joint Commissioner (Appeals)' orders and remanded the matter to the Assistant Commissioner to determine if the input tax rate was higher than the output tax rate. The court emphasized applying Section 54(3)(ii) as per its explicit provisions without being influenced by conflicting circulars, holding that statutory provisions prevail over administrative circulars. The writ petitions were disposed of accordingly. en-us Thu, 02 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412127 The court set aside both the Assistant Commissioner's and Joint Commissioner (Appeals)' orders and remanded the matter to the Assistant Commissioner to determine if the input tax rate was higher than the output tax rate. The court emphasized applying Section 54(3)(ii) as per its explicit provisions without being influenced by conflicting circulars, holding that statutory provisions prevail over administrative circulars. The writ petitions were disposed of accordingly. Case-Laws GST Thu, 02 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412127