{"id":74605,"date":"2025-12-17T16:33:51","date_gmt":"2025-12-17T11:03:51","guid":{"rendered":""},"modified":"2025-12-17T16:33:51","modified_gmt":"2025-12-17T11:03:51","slug":"inverted-duty-structure-gst-refund-claims-after-13-07-2022-circular-181-para-2-2-invalid-rejection-quashed-remand-ordered-3","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74605","title":{"rendered":"Inverted duty structure GST refund claims after 13.07.2022: Circular 181 para 2(2) invalid; rejection quashed, remand ordered. (3)"},"content":{"rendered":"<p>Inverted duty structure GST refund claims after 13.07.2022: Circular 181 para 2(2) invalid; rejection quashed, remand ordered. (3)<br \/>Case-Laws<br \/>GST<br \/>Refund under the inverted duty structure was denied by applying paragraph 2(2) of a circular restricting eligibility for refund applications filed after 13.07.2022. Relying on a coordinate bench ruling, the court held that paragraph 2(2) of Circular No. 181\/13\/2022-GST was ultra vires Section 54(3) of the CGST\/GGST Act and violative of Article <\/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=95133\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Inverted duty structure GST refund claims after 13.07.2022: Circular 181 para 2(2) invalid; rejection quashed, remand ordered. (3)Case-LawsGSTRefund under the inverted duty structure was denied by applying paragraph 2(2) of a circular restricting eligibil<\/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-74605","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74605","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=74605"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74605\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74605"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74605"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74605"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}