{"id":69482,"date":"2024-06-27T16:00:53","date_gmt":"2024-06-27T10:30:53","guid":{"rendered":""},"modified":"2024-06-27T16:00:53","modified_gmt":"2024-06-27T10:30:53","slug":"high-court-grants-retrospective-relief-for-input-tax-credit-refund-under-cgst-act-citing-covid-period-extension-in-notification-13-2022","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69482","title":{"rendered":"High Court grants retrospective relief for input tax credit refund under CGST Act, citing COVID period extension in Notification 13\/2022."},"content":{"rendered":"<p>High Court grants retrospective relief for input tax credit refund under CGST Act, citing COVID period extension in Notification 13\/2022.<br \/>Case-Laws<br \/>GST<br \/>The High Court addressed the issue of refunding accumulated input tax credit within a time limit for zero-rated supplies. The petitioner sought the benefit of an extended period under Clause(e) of Explanation 2 to section 54 of the Central Goods and Service Tax Act, 2017, as per Notification No. 13\/2022-Central Tax. The court held that t<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=78872\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>High Court grants retrospective relief for input tax credit refund under CGST Act, citing COVID period extension in Notification 13\/2022.Case-LawsGSTThe High Court addressed the issue of refunding accumulated input tax credit within a time limit for zero-rated supplies. The petitioner sought the benefit of an extended period under Clause(e) of Explanation 2 to section 54 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=69482\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;High Court grants retrospective relief for input tax credit refund under CGST Act, citing COVID period extension in Notification 13\/2022.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69482","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69482","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69482"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69482\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69482"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69482"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69482"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}