https://www.taxtmi.com/caselaws?id=775185 The Gujarat HC allowed the petition challenging refund of accumulated ITC. The court relied on Patanjali Foods Ltd. v. Union of India, striking down para 2(2) of Circular No. 181/13/2022-GST dated 10.11.2022. Despite respondents initially granting refund via sanction order dated 12.01.2024, they subsequently issued show cause notice under Section 73 CGST Act in Form GSTDRC-01, resulting in demand confirmation of Rs.1,70,07,091/- plus penalty of Rs.17,00,709/- through Order-in-Original dated 10.09.2024. The HC quashed and set-aside both the impugned refund application order dated 31.3.2023 and appellate order dated 29.2.2024, declaring them illegal and unsustainable. The petition was allowed in petitioner's favor. en-us Fri, 18 Jul 2025 00:00:00 +0530 Mon, 21 Jul 2025 08:43:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775185 The Gujarat HC allowed the petition challenging refund of accumulated ITC. The court relied on Patanjali Foods Ltd. v. Union of India, striking down para 2(2) of Circular No. 181/13/2022-GST dated 10.11.2022. Despite respondents initially granting refund via sanction order dated 12.01.2024, they subsequently issued show cause notice under Section 73 CGST Act in Form GSTDRC-01, resulting in demand confirmation of Rs.1,70,07,091/- plus penalty of Rs.17,00,709/- through Order-in-Original dated 10.09.2024. The HC quashed and set-aside both the impugned refund application order dated 31.3.2023 and appellate order dated 29.2.2024, declaring them illegal and unsustainable. The petition was allowed in petitioner's favor. Case-Laws GST Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775185