https://www.taxtmi.com/caselaws?id=781797 HC examined the constitutional validity of Clause 2 of Circular No. 181/13/2022-GST dated 10.11.2022, concerning refund of unutilised ITC under inverted duty structure. Relying on the view of the AP HC in Priyanka Refineries, HC held that the circular is invalid to the extent it clarifies that restrictions introduced by the 13.07.2022 notification apply to all refund applications filed on or after 18.07.2022. Finding no distinguishing feature, HC allowed the writ petitions accordingly and quashed the refund-related notice dated 04.06.2024. en-us Thu, 13 Nov 2025 00:00:00 +0530 Thu, 20 Nov 2025 08:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781797 HC examined the constitutional validity of Clause 2 of Circular No. 181/13/2022-GST dated 10.11.2022, concerning refund of unutilised ITC under inverted duty structure. Relying on the view of the AP HC in Priyanka Refineries, HC held that the circular is invalid to the extent it clarifies that restrictions introduced by the 13.07.2022 notification apply to all refund applications filed on or after 18.07.2022. Finding no distinguishing feature, HC allowed the writ petitions accordingly and quashed the refund-related notice dated 04.06.2024. Case-Laws GST Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781797