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SGST High Court Cases

GST - Section 54(3)(ii) of CGST Act, 2017 - Bottling of bulk supply of Liquefied Petroleum Gas (LPG) in cylinders for both domestic and commercial uses - Refund claim under inverted duty structure on account of difference of input tax being higher than the tax on output in respect of the domestic supplies effected by the petitioner, after bottling the LPG in cylinders – Denial of claim for refund of accumulated ITC on the ground that though the tax on the outgoing supplies is less than the tax on the input supplies, both the input and output supplies are one and the same – HELD - On a bare reading of Section 54, it is clear that if the supplies are not coming within the exceptional clause and credit had accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies, a dealer shall be entitled for refund of the credit accumulated in such a situation, irrespective of the fact whether the input and output supplies are one and the same or not – various High Courts have held that the conditions laid down in clause 3.2 of the Circular No.135/05/2020-GST dated 31.3.2020, which denies refund of credit accumulated to a dealer as a result of higher tax on inputs than the output supplies, when the input and output supplies are one and the same, have to be ignored - petitioner is held to be entitled for refund of the credit accumulated on account of payment of higher rate of tax of 18%, on input supplies received by him for bottling of LPG for domestic supply, when the rate of tax is only 5% - The impugned orders are set aside and the writ petition is allowed
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