https://www.taxtmi.com/caselaws?id=778048 HC allowed the Revenue's appeal, set aside the Single Member bench judgment and dismissed the writ. The court held that refunds under s49(6) of the CGST Act are permissible only "in accordance with" s54, and that accumulated ITC on discontinuance must be addressed under s29(5) rather than by s49(6)/s54 alone. The claimant failed to produce evidence of reversal under s29(5) or other material to establish entitlement to Rs. 4,37,61,402, so no constitutional or statutory violation was found and the refund claim was rejected. en-us Fri, 05 Sep 2025 00:00:00 +0530 Tue, 09 Sep 2025 08:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778048 HC allowed the Revenue's appeal, set aside the Single Member bench judgment and dismissed the writ. The court held that refunds under s49(6) of the CGST Act are permissible only "in accordance with" s54, and that accumulated ITC on discontinuance must be addressed under s29(5) rather than by s49(6)/s54 alone. The claimant failed to produce evidence of reversal under s29(5) or other material to establish entitlement to Rs. 4,37,61,402, so no constitutional or statutory violation was found and the refund claim was rejected. Case-Laws GST Fri, 05 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778048