https://www.taxtmi.com/caselaws?id=761053 The Gujarat HC dismissed a petition challenging section 17(2) of the CGST Act as ultra vires Article 14. The petitioner, an educational institution providing fully exempt services, sought refund of accumulated Input Tax Credit under inverted duty structure. The court held that sub-clause (ii) of section 54(3) clearly stipulates refund is not payable for fully exempt supplies, distinguishing it from inverted rate structures applicable only to taxable supplies. Since education services fall under fully exempt category, the petitioner was not entitled to ITC refund. The court found no constitutional guarantee or statutory entitlement for such refund claims. en-us Thu, 17 Oct 2024 00:00:00 +0530 Sun, 01 Jun 2025 21:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761053 The Gujarat HC dismissed a petition challenging section 17(2) of the CGST Act as ultra vires Article 14. The petitioner, an educational institution providing fully exempt services, sought refund of accumulated Input Tax Credit under inverted duty structure. The court held that sub-clause (ii) of section 54(3) clearly stipulates refund is not payable for fully exempt supplies, distinguishing it from inverted rate structures applicable only to taxable supplies. Since education services fall under fully exempt category, the petitioner was not entitled to ITC refund. The court found no constitutional guarantee or statutory entitlement for such refund claims. Case-Laws GST Thu, 17 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761053