Vindhya Spinning Mills Private Limited Vs Assistant Commissioner of CGST And Central Excise
Date: July 13, 2026
Subject Matter
Refund of Accumulated ITC Allowed Even When Principal Input and Output Tax Rates are Identical
Summary
The High Court has allowed two writ petitions, setting aside orders that rejected refund claims for accumulated unutilized input tax credit (ITC). The Court held that a refund under an inverted duty structure (Section 54(3)(ii) of the CGST Act) is pe…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT These two writ petitions involve identical issues and are, therefore, taken up together and disposed of by this common order. 2. In W.P.(MD)No.16757 of 2025, the petitioner challenges the order dated 17.03.2025. The petitioner’s case is that it is engaged in the manufacture of combed cotton yarn. For this purpose, the petitioner purchases raw co…