https://www.taxtmi.com/highlights?id=59629 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 en-us Fri, 10 Sep 2021 09:07:03 +0530 Fri, 10 Sep 2021 09:07:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59629 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 Highlights GST Fri, 10 Sep 2021 09:07:03 +0530 https://www.taxtmi.com/highlights?id=59629