Refund Claim Upheld: Arbitrary Filing Date Restriction Invalidated, Statutory Two-Year Limitation Period Preserved for Input Tax Credit

Refund Claim Upheld: Arbitrary Filing Date Restriction Invalidated, Statutory Two-Year Limitation Period Preserved for Input Tax CreditCase-LawsGSTHC ruled that the petitioner’s refund claim for accumulated ITC was improperly rejected. Applying precedent

Refund Claim Upheld: Arbitrary Filing Date Restriction Invalidated, Statutory Two-Year Limitation Period Preserved for Input Tax Credit
Case-Laws
GST
HC ruled that the petitioner's refund claim for accumulated ITC was improperly rejected. Applying precedent from Patanjali case, the court held that filing a refund application after 18.07.2022 does not automatically disqualify an applicant from seeking refund within the statutory two-year limitation period. The notification creating an ar

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