{"id":71477,"date":"2025-05-03T08:34:49","date_gmt":"2025-05-03T03:04:49","guid":{"rendered":""},"modified":"2025-05-03T08:34:49","modified_gmt":"2025-05-03T03:04:49","slug":"gst-ruling-petitioners-win-right-to-retroactive-itc-refund-reassessment-under-notification-no-14-2022","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71477","title":{"rendered":"GST Ruling: Petitioners Win Right to Retroactive ITC Refund Reassessment Under Notification No. 14\/2022"},"content":{"rendered":"<p>GST Ruling: Petitioners Win Right to Retroactive ITC Refund Reassessment Under Notification No. 14\/2022<br \/>Case-Laws<br \/>GST<br \/>HC allowed the petition, directing re-adjudication of ITC refund claims for February 2021 to February 2022. The court held that Notification No. 14\/2022 is clarificatory and applies retroactively to all refund claims filed within two-year limitation under GST Act. The key directive mandates Respondent No. 2 to reassess refund applications within 12 weeks using amended Ru<\/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=88035\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Landmark GST Ruling: Petitioners Win Right to Retroactive ITC Refund Reassessment Under Notification No. 14\/2022Case-LawsGSTHC allowed the petition, directing re-adjudication of ITC refund claims for February 2021 to February 2022. The court held that Not<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71477","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71477","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=71477"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71477\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71477"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71477"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71477"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}