2022 (7) TMI 1023

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....NT : NAMAVARAPU RAJESHWAR RAOASSGI ORDER ( Per the Hon'ble the Chief Justice Ujjal Bhuyan ) Heard Mr. M.V.J.K.Kumar, learned counsel for the petitioner and Mr. L.Venkateswar Rao, learned counsel for respondents No.2 to 4. 2. By filing this petition under Article 226 of the Constitution of India, petitioner seeks a declaration that para 3.2 of Circular No.135/05/2020-GST, dated 31.03.20....

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....put supply (of the same goods) at the same point of time due to supply of goods by the supplier under such concessional notification, refund of accumulated input tax credit on account of inverted structure as per clause (ii) of sub-section (3) of Section 54 of the CGST Act would be allowed in those cases where accumulation of input tax credit is on account of rate of tax on outward supply being le....

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....e, do not get covered under the provisions of clause (ii) of the first proviso to sub-section (3) of section 54 of the CGST Act. 3.3 There may however, be cases where though inputs and output goods are same but the output supplies are made under a concessional notification due to which the rate of tax on output supplies is less than the rate of tax on inputs. In such cases, as the rate of....