https://www.taxtmi.com/caselaws?id=799794 Rule 89(5) requires turnover of inverted rated supplies and adjusted total turnover to be correctly determined when computing a refund of accumulated input tax credit under the inverted duty structure. The effect of alleged outward supplies taxable at 18% could not be determined because the underlying invoices and supporting material were unavailable, and the appellate determination had not addressed those supplies. Refund eligibility therefore required fresh verification and a reasoned determination after both parties were afforded an opportunity of hearing. en-us Thu, 24 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799794 Rule 89(5) requires turnover of inverted rated supplies and adjusted total turnover to be correctly determined when computing a refund of accumulated input tax credit under the inverted duty structure. The effect of alleged outward supplies taxable at 18% could not be determined because the underlying invoices and supporting material were unavailable, and the appellate determination had not addressed those supplies. Refund eligibility therefore required fresh verification and a reasoned determination after both parties were afforded an opportunity of hearing. Case-Laws GST Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799794