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| SEPTEMBER 2022 (Week 3) | ||
GST NEWS BULLETIN
Quashed the detention order passed by the non-jurisdictional authority
The Hon’ble Madras High Court in M/S Macmet Engineering Limited v. State Tax Officer (Intelligence) [W.P. Nos.19395 to 19399 of 2022 and W.P.M Nos. 14157 & 14159, 14158 & 14161, 14163 & 14167, 14160 & 14162, and 14164 & 14166 of 2022 dated September 1, 2022] quashed the detention orders passed by the non-jurisdictional authority i.e.,
Refund of ITC on account of IDS allowed where goods supplied under concessional rate notification
The Hon’ble Telangana High Court in Micro Systems and Services v. Union of India and 5 others [Writ Petition No.37465 of 2021 dated September 5, 2022] remanded back the matter to the assessing authority for reconsidering the refund claimed by the assessee noting that refund of accumulated ITC on account of inverted duty structure (“IDS”) is allowed ........
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