Inverted duty structure-SC case dated 13.9.2021

 

Union of India & Ors v. VKC Footsteps India Pvt.Ltd. & Ors.(2021) 36 J.K.Jain's GST & VR 231 (SC)

Refund of unutilised ITC on Services─Inverted Duty Structure─Validity of Rule 89(5), CGST Rules, 2017─Valid & In tune with the provisions of S.54(3), CGST Act, 2017

https://main.sci.gov.in/supremecourt/2020/24110/24110_2020_33_1502_29954_Judgement_13-Sep-2021.pdf