States GST & VAT - QUESTION : Applicant is engaged in the business of mining, extraction and sale of granite blocks. The applicant is duly registered under the Central Goods and Service Tax Act, 2017 and Odisha Goods and Service Tax Act, 2017. That, in course of its mining activities, the Applicant is required to pay royalty and statutory mining dues to Government under the provisions of Mines and Mineral (Development and Regulation) Act, 1957 (MMDR Act). GST is payable on such royalty under the Reverse Charge Mechanism (RCM) in terms of section 9(3) of the CGST Act read with Notification No. 13/2017-Central Tax (Rate). During the relevant tax period, the Applicant's output supply of granite blocks was subject to GST at a lower rate than the GST paid on inward supplies including royalty, resulting in accumulation of Input Tax Credit due to inverted duty structure. The Applicant has accumulated Input Tax Credit (ITC) arising primarily from GST paid under reverse charge on mining royalty. Under section 54(3) of the CGST Act, refund of unutilized ITC is allowed in case of inverted duty structure. However, Rule 89(5) of the CGST Rules prescribes the formula for refund of accumulated ITC and restricts refund primarily to input goods, which has created ambiguity in cases where ITC arises from statutory payments such as mining royalty. The applicant sought advance ruling on following questions: 1. Whether GST paid under reverse charge mechanism on mining royalty is eligible to be considered as Input Tax Credit for the purpose of refund under inverted duty structure under section 54(3) of the CGST Act, 2017? 2. Whether mining royalty, being a statutory payment intrinsically linked to extraction of minerals, can be treated as differently from ordinary input services for the purpose of refund calculation under rule 89(5) of the CGST Rule? 3. Whether the GST paid on mining royalty under RCM can form part of the refundable Input Tax Credit in cases where accumulation arises due to inverted duty structure in the mining industries? RULING : The Authority finds that the question raised in the application has already been decided by the jurisdictional tax authority in proceedings under section 54 of the CGST/OGST Act, 2017 concerning the applicant's refund claim. In view of the proviso to section 98(2) of the CGST Act, 2017, the Authority is also barred from admitting the application. Accordingly, the application was rejected at the admission stage under section 97 & 98(2) of the CGST/OGST Act, 2017. M/s. Amarjyoti Granites India Private Limited, In re (2026) 131 ITPJ (SG) 637 (AAR) GST - Input tax credit—Denial of input tax credit due to non-deposit of tax by supplier—Validity of Shib Das Kangsa Banik Proprietor of S. K. Traders v Union of India (2026) 131 ITPJ (G) 596 (Gau-HC) GST - Determination of tax—Failure of assessee to reply to show cause notice—Validity of Ace Tech Heavy Fab (P.) Ltd. v. State Tax Officer (2026) 131 ITPJ (G) 616 (Mad-HC) GST - Detention of Goods Detention of Goods by Transit-State Authorities on Merely Passing Through the Transit-State—Jurisdiction of—ACS. Shruti Phophaliya GST - Special provisions regarding liability to pay tax, interest or penalty in certain cases—Demand raised against legal heir in respect of liability of deceased—Allowability of Sampoornam v. Assistant Commissioner (ST)(FAC)/Commercial Tax Officer (2026) 131 ITPJ (G) 627 (Mad-HC) GST - Determination of tax—Order passed beyond statutory period prescribed under section 74(10)—Validity of Deepak Sharma v. Commissioner, Department of Trade & Taxes (2026) 131 ITPJ (G) 620 (Del-HC) GST - Determination of tax—Second show cause notice issued without adjudication upon direct show cause notice—Validity of B. K. Steels v. The Assistant Commissioner (State Tax) (2026) 131 ITPJ (G) 621 (Tel-HC) GST - Determination of tax—Single order passed for multiple adjudication periods—Validity of North East Petrochemicals v. Union of India (2026) 131 ITPJ (G) 622 (Gau-HC) GST - Determination of tax—Single order passed for multiple adjudication periods—Validity of P. Venkataramaniah & Co. v. Assitant Commissioner (ST) (2026) 131 ITPJ (G) 623 (AP-HC) GST - General provisions relating to determination of tax—No opportunity of personal hearing provided—Violation of principles of natural justice M/s M.M. Enterprises Thru. Proprietor Mohd. Muqeet v. Commissioner of Commercial Tax (State Tax) & Anr. (2026) 131 ITPJ (G) 623 (All-HC)