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

HomeGSTAllahabad HC Strikes Down GST Circular Restricting Refunds on Inverted Duty Structure...

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

GST

Published on

24/11/2025

By Mariya Paliwala

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

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

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.

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

Membership Required

Latest articles

Courier Can’t Be Penalised for Smuggled Gold Concealed Through Ingenious Methods Beyond Ordinary Detection: CESTAT

CENVAT Credit Can’t Be Denied Merely Because Input Services Are Availed Outside Factory Premises: CESTAT

Can GST Prosecution Continue After Tax Demand Falls Below Rs. 5 Crore? Uttarakhand HC Defers Decision

Listed Company Assets Can’t Be Used to Secure Promoters’ Loans: SEBI Imposes Rs. 14.8 Million Penalty On Zee Entertainment

More like this

Courier Can’t Be Penalised for Smuggled Gold Concealed Through Ingenious Methods Beyond Ordinary Detection: CESTAT

CENVAT Credit Can’t Be Denied Merely Because Input Services Are Availed Outside Factory Premises: CESTAT

Can GST Prosecution Continue After Tax Demand Falls Below Rs. 5 Crore? Uttarakhand HC Defers Decision

About us

Company

Categories