https://www.taxtmi.com/caselaws?id=793306 Where refund of unutilized input tax credit is rejected on the ground of ineligibility, the refund circular permits the proper officer to issue notice under section 54 read with sections 73 or 74 of the CGST Act, and Clause 22 does not apply to such a dispute. The objection that recovery proceedings were barred was rejected. The court also granted conditional protection where the petitioner's second appeal could not be filed on the portal due to a technical glitch after the required deposit had been made, directing that the impugned order remain in abeyance until the appeal is decided and then operate according to that result. en-us Tue, 21 Apr 2026 00:00:00 +0530 Fri, 12 Jun 2026 08:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793306 Where refund of unutilized input tax credit is rejected on the ground of ineligibility, the refund circular permits the proper officer to issue notice under section 54 read with sections 73 or 74 of the CGST Act, and Clause 22 does not apply to such a dispute. The objection that recovery proceedings were barred was rejected. The court also granted conditional protection where the petitioner's second appeal could not be filed on the portal due to a technical glitch after the required deposit had been made, directing that the impugned order remain in abeyance until the appeal is decided and then operate according to that result. Case-Laws GST Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793306