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Daily Tax Law Briefing – GST & Income Tax | 28 July 2026
Updates

Daily Tax Law Briefing – GST & Income Tax | 28 July 2026

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Madras High Court Allows Inverted Duty Refund Where Ancillary Inputs Attract Higher GST
Updates

Madras High Court Allows Inverted Duty Refund Where Ancillary Inputs Attract Higher GST

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Delhi High Court Declines Writ Against Fresh Rejection of GST Refund Claim
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Delhi High Court Declines Writ Against Fresh Rejection of GST Refund Claim

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Retrospective cancellation of GST registration quashed as the taxpayer’s business continuity was established; refund of accumulated ITC directed to be reconsidered.
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Retrospective cancellation of GST registration quashed as the taxpayer’s business continuity was established; refund of accumulated ITC directed to be reconsidered.

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Refund directed to be released as the revenue could not legally withhold the sanctioned refund merely because it proposed to challenge the appellate order, absent any stay or subsisting appeal.
Case Laws

Refund directed to be released as the revenue could not legally withhold the sanctioned refund merely because it proposed to challenge the appellate order, absent any stay or subsisting appeal.

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Refund rejection orders and appellate order set aside as denial of hearing and failure to quantify admissible refund rendered the decision unsustainable under Section 54(3) CGST Act.
Case Laws

Refund rejection orders and appellate order set aside as denial of hearing and failure to quantify admissible refund rendered the decision unsustainable under Section 54(3) CGST Act.

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Refund rejection set aside as erroneous HSN classification and Rule 36(4) mismatches were held insufficient to deny refund without proper evaluation of documents for the relevant refund period
Case Laws

Refund rejection set aside as erroneous HSN classification and Rule 36(4) mismatches were held insufficient to deny refund without proper evaluation of documents for the relevant refund period

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Refund of accumulated ITC allowed as the Court held that Circular 135/05/2020 cannot curtail statutory refund entitlement where higher-rated inputs (other than the principal input) caused the accumulation.
Case Laws

Refund of accumulated ITC allowed as the Court held that Circular 135/05/2020 cannot curtail statutory refund entitlement where higher-rated inputs (other than the principal input) caused the accumulation.

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Refund allowed as Metro works contract held eligible under inverted duty structure — court clarifies exclusion applies only to real estate construction for sale
Case Laws

Refund allowed as Metro works contract held eligible under inverted duty structure — court clarifies exclusion applies only to real estate construction for sale

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Refund applications under inverted duty structure held permissible even if filed after 18.07.2022 for pre-notification periods; CBIC circular restricting refund timeline struck down
Case Laws

Refund applications under inverted duty structure held permissible even if filed after 18.07.2022 for pre-notification periods; CBIC circular restricting refund timeline struck down

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