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MO INDUSTRIES vs. UNION OF INDIA AND OTHERS
(Rajasthan High Court)

Hon'ble Judges:

AVNEESH JHINGAN
ASHUTOSH KUMAR

Pet. Counsel

Ravi Gupta

Res. Counsel

Ajay Shukla

Raghav Sharma

Petitioner / Applicant	MO INDUSTRIES
Respondent	UNION OF INDIA AND OTHERS
Court	Rajasthan High Court
State	Rajasthan
Date	Jul 8, 2024
Order No.	D. B. Civil Writ Petition No. 9660/2024
Citation	2024(7) TAXREPLY 10982
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Section 54

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ORDER
ORDER This petition is filed aggrieved of order dated 02.04.2024 whereby, the appeal filed by the respondent was accepted. 2. Brief facts are that the petitioner is engaged in manufacturing of Mustard Oil, Palm Oil and Mustard de-oiled cake. The petitioner filed an application dated 29.07.2021 seeking refund of Rs.19,62,616/- of the Input Tax Credit (ITC) accumulated due to Inverted Tax Structure. The refund was for the period starting from March, 2021. The refund was allowed on 05.08.2021. In the appeal filed by the Department, refund order was quashed relying upon Circular No.135/15/2020-GST dated 31.03.2020. 3. Learned counsel for the petitioner submits that the Circular relied upon by the Appellate Authority was held to be repugnant and in conflict with Section 54(3)(ii) of the Central Goods and Services Tax Act, 2017 (for short, ‘the Act’) by this Court in D.B. Civil Writ Petition No.5714/2021 (Baker Hughes Asia Pacific Limited vs. Union of India & O....