HC held that refund restrictions on input tax credit introduced ...

Input Tax Credit Refund Restrictions Under Notification 9/2022 Cannot Apply to Credits Accrued Before July 2022

February 8, 2025

Case Laws GST HC

HC held that refund restrictions on input tax credit introduced by Notification No. 9/2022 (effective 18.07.2022) cannot be applied retrospectively. The Court invalidated Circular No. 181/13/2022-GST to the extent it made restrictions applicable to all refund applications filed after 18.07.2022, regardless of when input tax credit accrued. The Court emphasized that registered persons retain the right to recover input tax credit that arose from rate mismatches prior to 18.07.2022 under Section 54 of CGST Act. Impugned refund rejection orders were set aside, directing authorities to reconsider applications without applying the contested circular's clarification. This preserves taxpayers' vested rights to claim refunds for periods before the notification's effective date.

View Source

← Previous Next →

HC held that refund restrictions on input tax credit introduced ...

Input Tax Credit Refund Restrictions Under Notification 9/2022 Cannot Apply to Credits Accrued Before July 2022

February 8, 2025

Case Laws GST HC

You may also like:

Electronic commerce operators (ECOs) required to pay tax u/s 9(5) of CGST Act for specified services supplied through their platform are not required to reverse...

Refund - Zero rated supplies - Computation of Turnover - sale of duty credit e-Scrips - Rule 42, Rule 89(4) and Rule 89(4B) of the CGST Act - The relevancy of the...

The summary focuses on the refund claim rejection based on the ground that the amount paid under Reverse Charge Mechanism (RCM) is not admissible u/r 9(1)(bb) of CENVAT...

Input Tax Credit - Reversal / refunding of ITC - the Integrated Goods and Service Tax (IGST) was not paid and ‘NIL’ return had been filed by the seller but the...

Refund of CENVAT Credit - Section 142 (3) of GST Act provides how to deal with claims of refund of service tax of tax and duty / credit under the erstwhile law. It is...

The High Court held that Section 17(2) of the CGST Act is not ultra vires Article 14 of the Constitution to the extent it restricts refund under the inverted duty...

Refund of unutilised input tax credit - interest for delayed payment of refund - In view of the categorical assertion made by the learned counsel representing the...

CENVAT Credit - The input service credit cannot be denied on the ground that it is shown in the ER1 return instead of the ST3 returns since the cross utilization of...

The High Court held that u/s 54 of the Goods and Services Tax Act, 2017, when the input tax credit paid is higher than the output tax, the dealer is entitled to seek a...

Input tax credit - eligibility of benefit of input tax credit claimed after six months from the date of invoice - the Apex court has held that credit is indefeasible....

Refund of CENVAT Credit under rule 5 of the CENVAT Credit Rules, 2004 - Notification

Refund claim - time limitation - validity of refund only to the service provider and not to the party being the service recipient - The appellants for the processing of...

Input Tax Credit - credit was not effected in Form GSTR-2A - If on examination of the evidence submitted by the assessee, the assessing officer is satisfied that the...

Quantum of transfer of CENVAT Credit to GST - transitional credit - It is obvious that as per first proviso to Section 140(1), only the credit which is admissible as...

Refund of amount deposited during investigation proceedings - voluntary deposit or not - Recovery of wrongful input tax credit - The Court found that in the instant...

Quick Updates: