https://www.taxtmi.com/caselaws?id=765756 The AP HC held that Circular No. 181/13/2022-GST restricting input tax credit refunds for periods prior to 18.07.2022 was invalid. The court ruled that Notification No. 9/2022 excluding certain goods from Section 54 refunds operated prospectively from 18.07.2022 only. Therefore, registered persons could claim refunds for input tax credit arising from tax rate mismatches before this date. The circular's clarification applying restrictions to all applications filed after 18.07.2022 regardless of the period was struck down. Refund rejection orders were set aside, directing reconsideration under Section 54 CGST Act without relying on the invalid circular. en-us Wed, 29 Jan 2025 00:00:00 +0530 Wed, 14 May 2025 21:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765756 The AP HC held that Circular No. 181/13/2022-GST restricting input tax credit refunds for periods prior to 18.07.2022 was invalid. The court ruled that Notification No. 9/2022 excluding certain goods from Section 54 refunds operated prospectively from 18.07.2022 only. Therefore, registered persons could claim refunds for input tax credit arising from tax rate mismatches before this date. The circular's clarification applying restrictions to all applications filed after 18.07.2022 regardless of the period was struck down. Refund rejection orders were set aside, directing reconsideration under Section 54 CGST Act without relying on the invalid circular. Case-Laws GST Wed, 29 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765756