2026-VIL-224-CAL
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SGST High Court Cases

GST - Refund of accumulated Input Tax Credit - Section 54 of the CGST Act, 2017 – Rejection of refund on the basis of clarificatory Circular No. 181/13/2022-GST dated 10.11.2022, which stated that the restrictions imposed would be applicable to all refund applications filed on or after 18.07.2022 - Whether the Circulars seeking to retrospectively apply the restrictions on refund of accumulated ITC, are valid and can curtail the petitioner's right to claim refund that had accrued to it under Section 54(1) of the CGST Act – HELD - The retrospective application of the Central/State Circulars is inconsistent with the legislative mandate of Section 54(1) of the Act, which grants a time period within which the claim for refund can be made. Once the cause of action to claim refund accrued to the petitioner upon filing the return under Section 39, such right could not have been subsequently curtailed by an executive circular with retrospective effect - The Court relied on the judgments of various High Courts, which have unanimously held that merely because an application for refund was made subsequent to the circular but within the time prescribed under Section 54(1), the same would not disentitle the registered taxpayer from claiming refund, if such person was otherwise eligible and their right to claim refund had arisen/accrued prior to the said Circulars - Merely because an application for refund had been made subsequent to the circular but within the time prescribed under Section 54(1) of the CGST Act, the same would not disentitle the registered tax prayer from claiming refund, if such person was otherwise eligible to return and his right to claim refund had arisen/accrued prior to the said Circulars - The proper officer is directed to consider the petitioner's refund application on merits, without being inhibited by the impugned clarificatory circulars – The petition is disposed of
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