https://www.taxtmi.com/caselaws?id=432542 The Orissa HC dismissed a writ petition challenging rejection of supplementary refund applications for unutilized input tax credit on compensatory cess for zero-rated supplies (February-June 2018). The petitioner sought unit-wise refund calculation after accepting consolidated refund based on its own calculations. The HC held that fresh claims on same transactions would constitute impermissible review of Assistant Commissioner's decision. The court found the petitioner had alternative remedy through appeal under Section 107 of GST Act, having declined personal hearing opportunity. Manual filing was not the sole ground for rejection, and the HC declined to read down Rule 89(4) of GST Rules. en-us Wed, 04 Jan 2023 00:00:00 +0530 Sat, 12 Apr 2025 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432542 The Orissa HC dismissed a writ petition challenging rejection of supplementary refund applications for unutilized input tax credit on compensatory cess for zero-rated supplies (February-June 2018). The petitioner sought unit-wise refund calculation after accepting consolidated refund based on its own calculations. The HC held that fresh claims on same transactions would constitute impermissible review of Assistant Commissioner's decision. The court found the petitioner had alternative remedy through appeal under Section 107 of GST Act, having declined personal hearing opportunity. Manual filing was not the sole ground for rejection, and the HC declined to read down Rule 89(4) of GST Rules. Case-Laws GST Wed, 04 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432542