GST Case Law Series Episode 1: Refund of ITC & Invalid SCN to Deceased Person

📚 Welcome to Episode 1 of our *GST Case Law Series*!
In this video, we decode two important High Court judgments that every tax consultant, CA student, and GST practitioner must know.

🧾 Case 1: **IOCL vs. Assistant Commissioner of Central Tax (Karnataka HC, 2025)**
– Refund under Inverted Duty Structure (IDS) allowed even when input & output are taxed at the same rate (5%).
– Court clarified that Section 54(3)(ii) does not restrict refund in such cases and quashed rejection orders.

⚖️ Case 2: **Arvind Treaders vs. State of UP (Allahabad HC, 2025)**
– GST Department issued a notice & order under Section 73 in the name of a deceased taxpayer.
– High Court held such proceedings as *null and void*!
– Fresh proceedings can only be initiated after proper notice to the legal heir under Section 93 of the CGST Act.

🎯 **What you’ll learn:**
- Practical understanding of refund eligibility under IDS.
- Legal safeguards when GST notices are wrongly issued.
- Key takeaways for professionals handling GST litigation.

💼 Stay tuned for Episode 2 where we discuss more landmark GST judgments from 2025!

#GSTCaseLaw #GSTRefund #InvertedDuty #Section73 #GSTJudgment #IndianOilCase #ArvindTreaders #TaxConsultant #CAGST #GSTLaw #GSTExpert

Видео GST Case Law Series Episode 1: Refund of ITC & Invalid SCN to Deceased Person канала GST with Saurav