Input Tax Credit Refund Restrictions Under Notification 9/2022 Cannot Apply to Credits Accrued Before July 2022

Input Tax Credit Refund Restrictions Under Notification 9/2022 Cannot Apply to Credits Accrued Before July 2022Case-LawsGSTHC held that refund restrictions on input tax credit introduced by Notification No. 9/2022 (effective 18.07.2022) cannot be applied

Input Tax Credit Refund Restrictions Under Notification 9/2022 Cannot Apply to Credits Accrued Before July 2022
Case-Laws
GST
HC held that refund restrictions on input tax credit introduced by Notification No. 9/2022 (effective 18.07.2022) cannot be applied retrospectively. The Court invalidated Circular No. 181/13/2022-GST to the extent it made restrictions applicable to all refund applications filed after 18.07.2022, regardless of when input tax credit accrued. The Court emphasized th

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