https://www.taxtmi.com/caselaws?id=770101 Gujarat HC allowed petitioner's refund claim for accumulated ITC, quashing rejection orders dated 24.02.2023 and 30.01.2023. Revenue authorities wrongly rejected refund applications filed after 18.07.2022 despite being within statutory two-year limitation period under Section 54(1) CGST Act. Following Patanjali precedent, HC held that mere filing after notification date cannot deny refund when application is within statutory limitation period. The circular creating artificial classification based on filing date was deemed invalid for refund claims pertaining to same period. en-us Thu, 27 Mar 2025 00:00:00 +0530 Mon, 09 Jun 2025 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770101 Gujarat HC allowed petitioner's refund claim for accumulated ITC, quashing rejection orders dated 24.02.2023 and 30.01.2023. Revenue authorities wrongly rejected refund applications filed after 18.07.2022 despite being within statutory two-year limitation period under Section 54(1) CGST Act. Following Patanjali precedent, HC held that mere filing after notification date cannot deny refund when application is within statutory limitation period. The circular creating artificial classification based on filing date was deemed invalid for refund claims pertaining to same period. Case-Laws GST Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770101