https://www.taxtmi.com/caselaws?id=777964 Refund of accumulated input tax credit arising from an inverted tax structure was sought under Section 54 of the CGST Act, and the Department's failure to process the claim despite prior communications was treated as contrary to the statutory refund framework. The Court directed prompt processing of the refund and payment of interest within the time granted, giving effect to the obligation to deal with such claims within the prescribed timelines. en-us Thu, 14 Aug 2025 00:00:00 +0530 Mon, 08 Sep 2025 13:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777964 Refund of accumulated input tax credit arising from an inverted tax structure was sought under Section 54 of the CGST Act, and the Department's failure to process the claim despite prior communications was treated as contrary to the statutory refund framework. The Court directed prompt processing of the refund and payment of interest within the time granted, giving effect to the obligation to deal with such claims within the prescribed timelines. Case-Laws GST Thu, 14 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777964