2025-VIL-405-GUJ
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SGST High Court Cases

GST – Refund on account of Inverted duty structure - Manufacture and supply of various categories of yarns - Refund of the accumulated ITC under Rule 89(5) of the CGST Rules, 2017 - Refund claims were partly sanctioned by excluding the credit of tax paid on input services from the computation of "Net ITC" - The petitioner filed appeals against the refund orders, which were dismissed by the appellate authority by relying on the Supreme Court's judgment in Union of India v. VKC Footsteps India Pvt. Ltd. - Whether the benefit of the amended Rule 89(5) of the CGST Rules, as per Notification No. 14/2022 dated 05.07.2022, can be extended to the petitioner's refund claims which were decided on the basis of the old formula – HELD – In view of the decision of the GST Council and the direction of the Supreme Court to remove the anomaly in the formula, the amendment to Rule 89(5) made by Notification No. 14/2022 dated 05.07.2022 is clarificatory in nature - The High Court in Ascent Meditech and Tirth Agro, had held that the amended Rule 89(5) would be applicable to all refund claims, irrespective of whether they were filed before or after 05.07.2022, as long as the refund applications were filed within the prescribed limitation period of two years - the impugned orders are quashed and the respondent authorities are directed to re-adjudicate the petitioner's refund claims in accordance with the amended Rule 89(5). The petitioner is also held entitled to statutory interest under Section 56 of the CGST Act – The impugned orders are set aside and the petitions are allowed
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