GST Circular Struck Down for Retroactively Restricting Refund Applications Under Section 54
Case-Laws
GST
The HC struck down para 2(2) of Circular No. 181/13/2022-GST dated 10.11.2022 as ultra vires Section 54 of the GST Act and violative of Article 14 of the Constitution. The circular had improperly applied restrictions from the 13.7.2022 notification to all refund applications filed after 13.7.2022, even for periods predating the notification. The Court found this created an arbitrary
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