{"id":74418,"date":"2025-11-20T08:42:21","date_gmt":"2025-11-20T03:12:21","guid":{"rendered":""},"modified":"2025-11-20T08:42:21","modified_gmt":"2025-11-20T03:12:21","slug":"circular-on-inverted-duty-refunds-under-section-54-3-held-ultra-vires-for-retrospective-application-of-2022-restrictions","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74418","title":{"rendered":"Circular on inverted duty refunds under Section 54(3) held ultra vires for retrospective application of 2022 restrictions"},"content":{"rendered":"<p>Circular on inverted duty refunds under Section 54(3) held ultra vires for retrospective application of 2022 restrictions<br \/>Case-Laws<br \/>GST<br \/>The HC adjudicated writ petitions challenging the constitutional validity of Clause 2 of Circular No. 181\/13\/2022-GST dated 10.11.2022 issued under Section 54(3) of the CGST Act, 2017, concerning refund of unutilised input tax credit under the inverted duty structure. Concurring with the view of another HC, it held that the Circular is ultra vires to th<\/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=94348\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Circular on inverted duty refunds under Section 54(3) held ultra vires for retrospective application of 2022 restrictionsCase-LawsGSTThe HC adjudicated writ petitions challenging the constitutional validity of Clause 2 of Circular No. 181\/13\/2022-GST date<\/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-74418","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74418","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=74418"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74418\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74418"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74418"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74418"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}