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Allahabad HC Strikes Down GST Circular Restricting Refunds on Inverted Duty Structure for Edible Oil Sector

24/11/2025

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The Allahabad High Court has delivered significant relief to edible oil manufacturers by striking down a key portion of GST Circular No. 181/13/2022-GST, which restricted refund applications related to unutilised Input Tax Credit (ITC) arising from an inverted duty structure. The Bench of Justice Saumitra Dayal Singh and Justice Indrajeet Shukla observed that the circular’s…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Allahabad HC Strikes Down GST Circular Restricting Refunds on Inverted Duty Structure for Edible Oil Sector

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Allahabad HC Strikes Down GST Circular Restricting Refunds on Inverted Duty Structure for Edible Oil Sector

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