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TVL. TRANSTONNELSTROY AFCONS JOINT VENTURE AND OTHERS vs. UNION OF INDIA AND OTHERS
(Madras High Court)

Hon'ble Judges:

A.P.SAHI
SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
Sujit Ghosh
Adithya Reddy
R.parthasarathy
Res. Counsel
R.sankaranarayanan
Venkataswamy Babu
Mohammed Shaffiq

Petitioner / Applicant

TVL. TRANSTONNELSTROY AFCONS JOINT VENTURE AND OTHERS
Respondent UNION OF INDIA AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Sep 21, 2020
Order No.

No.- Writ Petition Nos.8596, 8597, 8602, 8603, 8605, 8608, 14799, 21432 32308, 32311, 32314, 32316, 32317, 32327, 34219 and 34221 of 2019

Citation

2020(9) TAXREPLY 3363
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ORDER

At the heart of this batch of writ petitions is the question whether the Petitioners are entitled to a refund of the entire unutilised input tax credit that each of them has accumulated on account of being subjected to an inverted duty structure. In certain cases, the constitutional validity of Section 54(3)(ii) of the Central Goods and Services Tax Act, 2017(the CGST Act) is impugned, whereas, in others, a declaration is prayed for that the amended Rule 89(5) of the Central Goods and Services Tax Rules,2017(the CGST Rules) is ultra vires Section 54 of the CGST Act and the Constitution of India. As a corollary, a declaration of entitlement to refund is also prayed for in some cases. 2. One of the issues that takes centre-stage in these cases is the correct meaning to be ascribed to the word “inputs” in Section 54(3)(ii) of the CGST Act and in the definition of “Net ITC” in the amended Rule 89(5) of the CGST Rules. Therefore, except while dealing....

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