Priyanka Refineries Private Limited Vs Deputy Commissioner (ST)
Date: January 28, 2025
Subject Matter
Refund on account of inverted duty structure pertaining to periods before July 18, 2022, should still be considered, even if submitted after that date
Summary
The case involves a group of petitioners engaged in manufacturing and distributing edible oils and specialty fats in India. They claimed input tax credit on raw materials on which GST had already been paid. However, they found themselves in an "inver…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT As all the four Writ Petitions relate to the same issues, they are being disposed of, by way of a common order. 2. The petitioners are engaged in the business of manufacturing, distributing and branding of edible oils and specialty fats in India. In the process of the manufacture of these products, the petitioners had sourced various raw…