https://www.taxtmi.com/caselaws?id=794747 The Gujarat HC treated the amendment to Rule 89(5) of the CGST Rules, introduced by Notification No. 14/2022-Central Tax, as retrospectively applicable in light of later Supreme Court and coordinate bench authority on refund of unutilised input tax credit under Section 54(3) of the CGST Act. On that basis, the restriction in the refund formula was not treated as a bar to the claim for input-service credit, and the deficiency memo in Form GST RFD-03 was quashed. The refund claim was directed to be processed under the amended rule and the governing law. en-us Thu, 02 Jul 2026 00:00:00 +0530 Fri, 10 Jul 2026 07:39:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794747 The Gujarat HC treated the amendment to Rule 89(5) of the CGST Rules, introduced by Notification No. 14/2022-Central Tax, as retrospectively applicable in light of later Supreme Court and coordinate bench authority on refund of unutilised input tax credit under Section 54(3) of the CGST Act. On that basis, the restriction in the refund formula was not treated as a bar to the claim for input-service credit, and the deficiency memo in Form GST RFD-03 was quashed. The refund claim was directed to be processed under the amended rule and the governing law. Case-Laws GST Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794747