2025-VIL-518-GUJ
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SGST High Court Cases

GST - Refund claim under Inverted duty structure, Limitation period – Refund of accumulated Input Tax Credit pertaining to inputs used in the manufacture of goods falling under Chapter 15 – Rejection of refund application on the ground that it was filed subsequent to 18.07.2022, and as such, was not maintainable in light of Notification No. 9 and Circular No. 181 - Whether the refund claim filed by the petitioner within the limitation period, but after 18.07.2022, can be rejected on the ground that Notification No. 09/2022-Central Tax and Circular No. 181 restrict such refund claims - HELD - In the case of Patanjali Foods, the Court while dealing with the Notification No.13/2022-Central Tax dated 05.07.2022 and Circular No. 181/13/2022-GST dated 10.11.2022, after relying upon the ratio in the case of Ascent Meditech Ltd. Vs. Union of India had struck down paragraph No.2(2) of the Circular No.181/13/2022-GST dated 10.11.2022 by which two classes of the Refund Applications i.e. whether filed before 13.07.2022 or filed after 13.07.2022 was sought to be created by the Department - the petitioner is entitled to file its refund claim for the relevant period even after 18.07.2022, as the statutory limitation period for filing the refund claim was available to the petitioner. The impugned refund rejection order is set aside and the respondent is directed to decide the refund application filed by the petitioner afresh – The petition is allowed
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