https://www.taxtmi.com/article/detailed?id=15137 The Rajasthan High Court held Circular No. 181/13/2022-GST unlawful for restricting refund claims of accumulated Input Tax Credit under an Inverted Duty Structure to applications filed on or before a specified date, finding it inconsistent with the prospective operation of the notification and with Section 54. The Court found the circular violative of Article 14 for creating an unreasonable classification, recognised ITC as an indefeasible right on purchase, quashed the restrictive portion of the circular, and directed revenue to decide pending refund applications in accordance with law. en-us Fri, 26 Sep 2025 08:28:47 +0530 Fri, 26 Sep 2025 08:28:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15137 The Rajasthan High Court held Circular No. 181/13/2022-GST unlawful for restricting refund claims of accumulated Input Tax Credit under an Inverted Duty Structure to applications filed on or before a specified date, finding it inconsistent with the prospective operation of the notification and with Section 54. The Court found the circular violative of Article 14 for creating an unreasonable classification, recognised ITC as an indefeasible right on purchase, quashed the restrictive portion of the circular, and directed revenue to decide pending refund applications in accordance with law. Articles Goods and Services Tax - GST Fri, 26 Sep 2025 08:28:47 +0530 https://www.taxtmi.com/article/detailed?id=15137