{"id":4600,"date":"2026-02-17T00:28:08","date_gmt":"2026-02-17T00:28:08","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4600"},"modified":"2026-02-17T00:28:10","modified_gmt":"2026-02-17T00:28:10","slug":"gst-sc-judgement-dated-10-02-2026-courts-cannot-create-alternative-gst-refund-mechanisms-outside-section-54","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/17\/gst-sc-judgement-dated-10-02-2026-courts-cannot-create-alternative-gst-refund-mechanisms-outside-section-54\/","title":{"rendered":"GST, SC Judgement Dated 10\/02\/2026 &#8211; Courts cannot create alternative GST Refund Mechanisms outside Section 54\u00a0"},"content":{"rendered":"\n<p><em>Case of Union of India vs Torrent Power Limited, SC Judgement Dated 10<sup>th<\/sup>\u00a0February 2026.\u00a0<\/em>The apex court held that, court are not allowed to invent the new modality which is not contemplated by the provision of Law nor rules.\u00a0It ruled that since the tax incidence was passed to consumers, the refund must go to the\u00a0Consumer Welfare Fund.<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1li1284qlj9bWvdD3SDOzUwkxyGjZ2pro\/view?usp=sharing\"><em>(Link: SC Judgement Dated 10\/02\/2026)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Union of India vs Torrent Power Limited, SC Judgement Dated 10th\u00a0February 2026.\u00a0The apex court held that, court are [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[6,25],"tags":[],"class_list":["post-4600","post","type-post","status-publish","format-standard","hentry","category-gst","category-judiciary-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST, SC Judgement Dated 10\/02\/2026 - Courts cannot create alternative GST Refund Mechanisms outside Section 54\u00a0 - Bhatia Bhola &amp; 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