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Question ID : 40749

Refund on Services Input

In case of Inverted Duty structure GST paid on services was not being allowed but in a court case in Gujarat Decision has been taken in favour of asessee. Whether this can be of benefit to other states asessees

Posted by Mahesh Kumar on Aug 01, 2020

Filed Under GST

Answer ID : 80647

A DECISION OF ONE HIGH COURT IS NOT A BINDING PRECEDENCE UPON ANOTHER HIGH COURT. THEREFORE, IN OTHER STATES THEY MAY DENY THE SAME.

Posted by SHUBHAM SONI on Aug 01, 2020
Answer ID : 80650

Guj. HC held that GST rules which denies refund of ‘unutilised refund of ITC’ paid on ‘input services’ is ultra vires provisions of GST Act. Accordingly GST refund on input service shall not be restricted. Same petition also filed in other states also. Matter would be clarify by the department. We are expecting some amendment in the provisions for clarification. If you are registered in state other than Guj, then for the time being adjudicating authority or proper officer may not accept contention of HC as Rules denies the same.

Posted by DEEPAK GOYAL on Aug 01, 2020