2026-VIL-685-ORI
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SGST High Court Cases

GST - Refund of accumulated Input Tax Credit - Jurisdiction of Writ Court to entertain appeal against appellate order – Petitioner claimed refund of accumulated ITC on account of inverted duty structure under Section 54(3) of the CGST Act read with Rule 89(5) of the CGST Rules. The refund was initially sanctioned but subsequently recovered by invoking Section 73 of the Act following amendments to Rule 89(5) - The Petitioner challenged the Order-in-Appeal by way of writ petition, contending that the amendment to Rule 89(5) vide Notification dated 05.07.2022 was clarificatory in nature and should apply retrospectively - HELD - The petitioner seeks a declaration that Circular dated 10.11.2022 issued by the CBIC would be applicable prospectively. The apprehension of the petitioner that the GST Appellate Tribunal would be bound by the CBIC Circular No.181/13/2022-GST dated 10.11.2022 and unable to clarify the statutory position is unfounded. GST Appellate Tribunal is competent to adjudicate not only the disputed fact emanating from the Order-in-Appeal but also question of law vis-à-vis applicability of Rule 89(5) of the GST Rules as amended with specific reference to the Circulars or Notifications issued in this regard - The principle established in Commissioner of Central Excise, Bolpur v. Ratan Melting and Wire Industries is that Circulars and instructions issued by the Board represent merely the Executive's understanding of statutory provisions and are not binding upon the Court or the Appellate Tribunal, which is competent to adjudicate both disputed facts and questions of law regarding the applicability of Rule 89(5) of the CGST Rules as amended - The Court declines to entertain the writ petition and reserved liberty for the Petitioner to file an appeal before the GST Appellate Tribunal - The writ petition stands dismissed
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