https://www.taxtmi.com/caselaws?id=761470 The HC ruled in favor of the petitioner's GST refund application under the Inverted Duty Structure. Despite filing the refund application on 12.04.2023, which appeared beyond the limitation period, the court determined that the relevant date for limitation was 15.08.2022 when the appellate order was communicated, not the original tax payment date. The court held that amounts in the credit ledger acquired the status of tax recovered by the department after being set off against demand, and became refundable following the successful appeal. The petition was allowed despite technical uploading issues. en-us Thu, 29 Feb 2024 00:00:00 +0530 Sat, 09 Nov 2024 10:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761470 The HC ruled in favor of the petitioner's GST refund application under the Inverted Duty Structure. Despite filing the refund application on 12.04.2023, which appeared beyond the limitation period, the court determined that the relevant date for limitation was 15.08.2022 when the appellate order was communicated, not the original tax payment date. The court held that amounts in the credit ledger acquired the status of tax recovered by the department after being set off against demand, and became refundable following the successful appeal. The petition was allowed despite technical uploading issues. Case-Laws GST Thu, 29 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761470