https://www.taxtmi.com/caselaws?id=771993 Gujarat HC allowed the petition challenging rejection of ITC refund claim. The petitioner filed refund application on 07.11.2022 for periods prior to 18.07.2022, which was within statutory limitation under Section 54(1). Following Patanjali Foods precedent, the court held that refund applications filed within limitation period cannot be rejected based on Circular No.181/13/2022-GST dated 10.11.2022, which improperly created two classes of refund applications. The court quashed the rejection order, ruling the refund claim maintainable. en-us Fri, 02 May 2025 00:00:00 +0530 Mon, 02 Jun 2025 08:35:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771993 Gujarat HC allowed the petition challenging rejection of ITC refund claim. The petitioner filed refund application on 07.11.2022 for periods prior to 18.07.2022, which was within statutory limitation under Section 54(1). Following Patanjali Foods precedent, the court held that refund applications filed within limitation period cannot be rejected based on Circular No.181/13/2022-GST dated 10.11.2022, which improperly created two classes of refund applications. The court quashed the rejection order, ruling the refund claim maintainable. Case-Laws GST Fri, 02 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771993