https://www.taxtmi.com/caselaws?id=448804 HC held that the petitioner's LPG supplies to domestic consumers after bottling fall outside the exception in Section 54(3)(ii) of the CGST Act and therefore qualify for refund of accumulated ITC under the inverted duty structure. The court declared clause 3.2 of the relevant Circular, insofar as it denies refund where input and output supplies are the same, to be inconsistent with Section 54 and liable to be ignored. The writ petitions were allowed, and the petitioner was held entitled to refund of ITC accumulated due to payment of 18% GST on inputs against 5% on domestic LPG supplies. Matter was remanded to the assessing authority to compute the refundable ITC. en-us Thu, 11 Jan 2024 00:00:00 +0530 Mon, 15 Dec 2025 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448804 HC held that the petitioner's LPG supplies to domestic consumers after bottling fall outside the exception in Section 54(3)(ii) of the CGST Act and therefore qualify for refund of accumulated ITC under the inverted duty structure. The court declared clause 3.2 of the relevant Circular, insofar as it denies refund where input and output supplies are the same, to be inconsistent with Section 54 and liable to be ignored. The writ petitions were allowed, and the petitioner was held entitled to refund of ITC accumulated due to payment of 18% GST on inputs against 5% on domestic LPG supplies. Matter was remanded to the assessing authority to compute the refundable ITC. Case-Laws GST Thu, 11 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448804