{"id":71502,"date":"2025-05-06T09:58:53","date_gmt":"2025-05-06T04:28:53","guid":{"rendered":""},"modified":"2025-05-06T09:58:53","modified_gmt":"2025-05-06T04:28:53","slug":"refund-claim-upheld-arbitrary-filing-date-restriction-invalidated-statutory-two-year-limitation-period-preserved-for-input-tax-credit","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71502","title":{"rendered":"Refund Claim Upheld: Arbitrary Filing Date Restriction Invalidated, Statutory Two-Year Limitation Period Preserved for Input Tax Credit"},"content":{"rendered":"<p>Refund Claim Upheld: Arbitrary Filing Date Restriction Invalidated, Statutory Two-Year Limitation Period Preserved for Input Tax Credit<br \/>Case-Laws<br \/>GST<br \/>HC ruled that the petitioner&#39;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<\/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=88088\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Refund Claim Upheld: Arbitrary Filing Date Restriction Invalidated, Statutory Two-Year Limitation Period Preserved for Input Tax CreditCase-LawsGSTHC ruled that the petitioner&#8217;s refund claim for accumulated ITC was improperly rejected. Applying precedent <\/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-71502","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71502","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=71502"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71502\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71502"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71502"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71502"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}