https://www.taxtmi.com/caselaws?id=759040 An appellate refund order rejecting accumulated input tax credit solely on Circular No. 135/15/2020-GST could not stand because the circular could not override Section 54(3)(ii) of the CGST Act. The appellate authority had not independently examined the refund claim under the governing statutory provision, and the additional reasoning was insufficient to cure that defect. The order was therefore set aside and the matter remitted for fresh decision in accordance with law, leaving the refund claim open for reconsideration on merits. en-us Mon, 08 Jul 2024 00:00:00 +0530 Sat, 10 May 2025 21:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759040 An appellate refund order rejecting accumulated input tax credit solely on Circular No. 135/15/2020-GST could not stand because the circular could not override Section 54(3)(ii) of the CGST Act. The appellate authority had not independently examined the refund claim under the governing statutory provision, and the additional reasoning was insufficient to cure that defect. The order was therefore set aside and the matter remitted for fresh decision in accordance with law, leaving the refund claim open for reconsideration on merits. Case-Laws GST Mon, 08 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759040