{"id":72087,"date":"2025-07-21T08:43:49","date_gmt":"2025-07-21T03:13:49","guid":{"rendered":""},"modified":"2025-07-21T08:43:49","modified_gmt":"2025-07-21T03:13:49","slug":"refund-claim-for-accumulated-itc-allowed-tax-demand-and-penalty-orders-quashed-under-relevant-legal-provisions","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72087","title":{"rendered":"Refund claim for accumulated ITC allowed; tax demand and penalty orders quashed under relevant legal provisions"},"content":{"rendered":"<p>Refund claim for accumulated ITC allowed; tax demand and penalty orders quashed under relevant legal provisions<br \/>Case-Laws<br \/>GST<br \/>The HC held that the petitioners&#39; refund application for accumulated ITC was within the statutory limitation period, relying on the precedent that struck down the relevant circular provision. Although a refund sanction order was issued, a subsequent demand notice and Order-in-Original confirming a tax demand with penalty were challenged. The court found the impug<\/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=90734\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Refund claim for accumulated ITC allowed; tax demand and penalty orders quashed under relevant legal provisionsCase-LawsGSTThe HC held that the petitioners&#8217; refund application for accumulated ITC was within the statutory limitation period, relying on the <\/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-72087","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72087","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=72087"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72087\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72087"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72087"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72087"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}