Refund claim for ITC accrued before July 18, 2022 cannot be denied
Last updated: 22 May 2025
Court :
Supreme Court of India
Brief :
The Hon'ble Supreme Court in the case of Assistant Commissioner of Central Taxes v. Gemini Edibles and Fats India Ltd. [SLP Appeal (C) Nos. 12495-12498 of 2025 dated May 09, 2025], dismissed the Special Leave Petition ("SLP") against the Hon'ble Andhra Pradesh High Court ruling where refund claims for Input Tax Claimed ("ITC") accrued before July 18, 2022 could not be denied solely because they were filed after said date, as Notification No. 9/2022-Central Tax (Rate) dated July 13, 2022("the Impugned Notification") applies prospectively. Thus, Circular No. 181/13/2022-GST dated November 10, 2022("the Impugned Circular") rejecting refund was to be struck down to that extent, and refund rejection orders were to be set aside.
Citation :
SLP Appeal (C) Nos. 12495-12498 of 2025 dated May 09, 2025
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Bimal Jain
Published in GST
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