ARAWALI ENGINEERS v. UNION OF INDIA & ORS. – RAJASTHAN HIGH COURT
High Court, Rajasthan
Arun Monga, Justice & Sunil Beniwal, Justice
ARAWALI ENGINEERS
v.
UNION OF INDIA & ORS.
D.B. CIVIL WRIT PETITION No. 10937/2021 dated 13.04.2026
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 54 & 107
Rule Number : Rule 89
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Refund – Inverted duty structure – Petitioner faced higher tax rate on inputs & input services than on output supplies, leading to unutilized ITC accumulation – Authorities rejected refund claims via show-cause notices and orders, excluding ITC on input services from Net ITC computation under Rule 89(5) – Appeal dismissed, confining Net ITC to inputs only – Held: Petition disposed – Orders set aside – Matter remanded to authorities for fresh decision per Supreme Court judgment in Union of India vs VKC Footsteps (batuk.online) – Computation of refund taken on record – Speaking order if disagreement with computation.
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