SC upholds Madras HC order on refund of unutilised input tax credit
The Hindu
Settles controversy over Rule 89(5) of CGST
The Supreme Court on Monday confirmed a Madras High Court judgment which upheld a fiscal formula included in the Central Goods and Service Tax Rules to execute refund of unutilised Input Tax Credit (ITC) accumulated on account of input services. The apex court Bench led, by Justice D.Y. Chandrachud, passed the judgment in the face of two contradicting judgments of Gujarat and Madras High Courts on the validity of Rule 89(5) of the Central Goods and Service Tax Rules, 2017. Rule 89(5) provides a formula for the refund of ITC, in “a case of refund on account of inverted duty structure”.
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