CHEC-TPL Line 4 Joint Venture Vs Union of India (Bombay High Court)
Date: April 22, 2026
Subject Matter
Refund Claims for Inverted Duty Structure Allowed Retrospectively based on Curative Amendment to Rule 89(5)
Summary
The High Court has allowed refund claims for accumulated input tax credit (ITC) arising from an inverted tax structure. The Court held that the amendment to Rule 89(5) of the Central Goods and Services Tax (CGST) Rules, introduced by Notification No.…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Rule. Rule made returnable forthwith. Heard finally with the consent of the parties. 2. The Petitioner in this petition under Article 226 of the Constitution of India is aggrieved by the rejection of refund claims for the accumulated tax credit due to inverted tax structure concurrently by the Original Authority as also in appeal by the Appel…