TaxTMI 
TaxTMI 
2026 (7) TMI 580
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.... the outward supply of fertilizers in terms of Notification No. 1/2017-CT (Rate) dated 28.06.2017. Since the rate of GST on outward supply was less than the rate of GST on input and input services, in terms of Section 54(3) of the Central Goods and Services Tax Act/the Odisha Goods and Services Tax Act, 2017 (Collectively, "GST Act") read with Rule 89(5) of the Central Goods and Services Tax Rules/the Odisha Goods and Services Tax Rules, 2017 (Collectively, "GST Rules") it claimed refund of accumulated input tax credit for 07 months ranging from July, 2017 to June, 2018. The Assistant Commissioner, GST and Central Excise, Cuttack-II Division, Cuttack sanctioned the refund to the petitioner. 2. Rule 89(5) of the GST Rules suffered an amen....
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....pulated by this Court. 2. In that view of the matter, the present petition is disposed of with a clarification to the order dated 31 October, 2022 of this Court by permitting the Petitioner to file an appeal against adjudication order dated 8th November, 2019 before the appellate authority not later than 14th August, 2023 accompanied by an application for condonation of delay under Section 14 of the Limitation Act citing the pendency of the present petition as the reason for delay. In such event such application will be considered in accordance with law by the appellate authority. The Court clarifies that it has not expressed any view in the matter." 4. In pursuance of such direction, appeal against the Order-in-Original dated 0....
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.... the impugned Order, to the extent it is against the Petitioner, is liable to be set-aside." 5. Mr. Rajesh Ostwal, Advocate along with Mr. Mukesh Panda, learned Advocate appearing for the petitioner-Company submitted that the refund already granted is sought to be recovered inasmuch as Rule 89(5) as amended by Notification dated 18.04.2018 allowed refund of unutilized input tax credit on account of inverted duty structure restricted to inputs only and by Notification dated 13.08.2018 said amendment has been given retrospective effect from 01.07.2017. Therefore, he submitted that praying to clarify circular dated 10.11.2022 issued by the Central Board of Indirect Taxes and Customs the writ petition has been filed. Therefore, he submitted ....
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....other Writ/s, Order/s and/or Direction/s under Article-226 of the Constitution of India to quash and set aside portion of the impugned Order-in-Appeal No. 601/IGST/BBSR/ADC/2024-25 dated 27-11-2024 (Annexure-1), passed by the Opposite Party No. 4-Additional Commissioner, GST (Appeals), Bhubaneswar to the extent it upheld recovery of the refund to the extent of Rs. 11, 77,05,976/-; (b) issue a Writ of Mandamus or any other Writ/s, Order/s and/or Direction/s under Article-226 of the Constitution of India, directing the Opposite Parties herein to refund the Petitioner a sum of Rs. 11,77,05,976/- along with the applicable interest, which the Petitioner reversed in excess; (c) issue a Writ of Mandamus or a Writ in nature of Cer....
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.... petitioner that the appeal before the GST Appellate Tribunal would not yield fruitful result can be repelled by the following observation made in Commissioner of Central Excise, Bolpur Vrs. Ratan Melting and Wire Industries, (2008) 13 SCC 1: "7. Circulars and instructions issued by the Board are no doubt binding in law on the authorities under the respective statutes, but when the Supreme Court or the High Court declares the law on the question arising for consideration, it would not be appropriate for the Court to direct that the circular should be given effect to and not the view expressed in a decision of this Court or the High Court. So far as the clarifications/circulars issued by the Central Government and of the State Gover....
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....of Orissa Ltd. Vrs. Sri Seetaram Rice Mill, (2012) 2 SCC 108. 12. In view of the aforesaid, this Court does not find any merit in the instant writ petition. However liberty is reserved for the petitioner to avail the remedy available under Section 112 of the GST Act, if it is so advised, within the time-line specified in the Ministry of Finance (Department of Revenue) Notification bearing F.No. A-50/7/2025-GSTAT-DoR (S.O.3502(E)), dated 30th June, 2026 published in the Gazette of India, Extraordinary No.3367, dated 30th June, 2026, which reads as follows: "In exercise of the powers conferred by sub-section (1) read with sub-section (3) of section 112 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and in supersessio....