https://www.taxtmi.com/caselaws?id=778479 HC allowed the petition, holding that Circular No.181/13/2022-GST (10.11.2022) to the extent it confines refund of Input Tax Credit (ITC) to applications filed on or before 18.07.2022 is illegal and arbitrary and violative of Article 14. The court ruled that section 54 gives a two-year limitation to claim refunds, and ITC accrues on the date of purchase and cannot be extinguished by the post-facto clarification. The impugned portion of the circular was quashed; claimants may seek refunds within the statutory two-year period. en-us Mon, 08 Sep 2025 00:00:00 +0530 Wed, 17 Sep 2025 08:33:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778479 HC allowed the petition, holding that Circular No.181/13/2022-GST (10.11.2022) to the extent it confines refund of Input Tax Credit (ITC) to applications filed on or before 18.07.2022 is illegal and arbitrary and violative of Article 14. The court ruled that section 54 gives a two-year limitation to claim refunds, and ITC accrues on the date of purchase and cannot be extinguished by the post-facto clarification. The impugned portion of the circular was quashed; claimants may seek refunds within the statutory two-year period. Case-Laws GST Mon, 08 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778479