Tag: Karnataka HC

Corporate Law Firm in Ahmedabad, India > Blog > Karnataka HC

Refund Of Accumulated Input Tax Credit In Cases Of Inverted Duty Structure

2026-03-03

Introduction The Karnataka High Court, in Writ Petition No. 22068 of 2024 (T-RES), decided on 12th December,2025, in the case of South Indian Oil Corporation Ltd. V. Union of India & Ors., held that refund of accumulated Input Tax Credit under Section 54 (3)(ii) of the Central Goods and Services Tax Act, 2017 (hereinafter referred…

Disclaimer & Confirmation

As per the rules of the Bar Council of India, law firms are not permitted to solicit work and advertise. By clicking on the “I AGREE” button below, user acknowledges the following:

- there has been no advertisements, personal communication, solicitation, invitation or inducement of any sort whatsoever from us or any of our members to solicit any work through this website;
- user wishes to gain more information about AMLEGALS and its attorneys for his/her own information and use;

the information about us is provided to the user on his/her specific request and any information obtained or materials downloaded from this website is completely at their own volition and any transmission, receipt or use of this site does not create any lawyer-client relationship; and that
We are not responsible for any reliance that a user places on such information and shall not be liable for any loss or damage caused due to any inaccuracy in or exclusion of any information, or its interpretation thereof.

However, the user is advised to confirm the veracity of the same from independent and expert sources.

I Agree I Disagree