https://www.taxtmi.com/caselaws?id=766982 HC allowed the petition and struck down para 2(2) of Circular dated 10.11.2022 as ultra vires Section 54 of the GST Act and violative of Article 14. The court held that applying Notification dated 13.7.2022 to refund applications filed after 13.7.2022 - even when the refunds relate to periods prior to that notification and were filed within the statutory limitation - created an arbitrary, discriminatory class of assessees. The restriction was therefore unjustified, prospective effect of the notification precluded denial of refunds, and the circular provision was quashed. en-us Wed, 12 Feb 2025 00:00:00 +0530 Sat, 08 Nov 2025 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766982 HC allowed the petition and struck down para 2(2) of Circular dated 10.11.2022 as ultra vires Section 54 of the GST Act and violative of Article 14. The court held that applying Notification dated 13.7.2022 to refund applications filed after 13.7.2022 - even when the refunds relate to periods prior to that notification and were filed within the statutory limitation - created an arbitrary, discriminatory class of assessees. The restriction was therefore unjustified, prospective effect of the notification precluded denial of refunds, and the circular provision was quashed. Case-Laws GST Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766982