Already tax paid Refund or

The Rule: While Section 16(5) retrospectively extends the ITC timeline to November 30, 2021, for FY 2017-18 through 2020-21, Section 150 flatly prohibits the refund of any tax already paid or credit already reversed on account of past 16(4) compliance concessions.

The Out: If you face an active/unpaid demand order, you must file a Rectification Application on the GST portal under Notification No. 22/2024 to get the liability dropped. For automated, forced recoveries made by the department, a Writ Petition in the High Court is the only viable path to seek adjustment or refund.