AdvertisementShree Proteins Private Limited Vs Union of India & Anr. (Gujarat High Court) The petitioner, engaged in manufacturing and trading edible oils falling under Chapter 15 of the CGST Act, challenged Circular No. 181/13/2022-GST dated 10.11.2022, rejection orders dated 20.01.2023, 30.01.2023 and 24.02.2023, and sought refund of accumulated Input Tax Credit (ITC) under Section 54(3) of the CGST Act. The petitioner contended that although its outward supplies attracted GST at 5%, its inputs and input services were taxed at higher rates, resulting in an inverted duty structure. The petitioner subm...