https://www.taxtmi.com/caselaws?id=460290 Refund claims under GST were rejected on the basis of Rule 95A of the CGST Rules and the governing circular, but the rule was later omitted retrospectively from 01.07.2019 and the circular was withdrawn pursuant to the Council's recommendation. In light of that change, the Karnataka HC quashed the impugned refund rejection and appellate orders and restored the proceedings for reconsideration. The Court left all contentions open, including the issue of reversal of input tax credit, and did not determine the merits of the refund claim. en-us Fri, 20 Jan 2023 00:00:00 +0530 Sat, 12 Apr 2025 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460290 Refund claims under GST were rejected on the basis of Rule 95A of the CGST Rules and the governing circular, but the rule was later omitted retrospectively from 01.07.2019 and the circular was withdrawn pursuant to the Council's recommendation. In light of that change, the Karnataka HC quashed the impugned refund rejection and appellate orders and restored the proceedings for reconsideration. The Court left all contentions open, including the issue of reversal of input tax credit, and did not determine the merits of the refund claim. Case-Laws GST Fri, 20 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460290