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IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
DINESH MEHTA, SANGEETA SHARMA
Shree Arihant Oil and General Mills – Appellant
Versus
Union Of India – Respondent
ORDER :
Dinesh Mehta, J.
1. By way of the writ petition in hands, the petitioner has challenged the action of the respondents who have not decided its application for refund of the tax paid under State Goods and Service Tax (hereinafter referred to as ‘the SGST’), on raw materials such as Mustard Oil etc, purchased upto 18.07.2022.
2. The petitioner-firm is engaged in manufacture of edible oil purchased mustard oil etc., falling under HSN Code 1514 on payment of applicable GST.
3. A Notification No. 09/2022-Central Tax (Rate) dated 13th July, 2022 was issued providing that accumulated Input Tax Credit shall not be allowed in relation to various items including HSN Entry No. 1514 which was made enforceable from prospective date i.e. 18.07.2022.
4. On the ground that its products fall into the category of inverted duty structure, the petitioner has filed application(s) for refund of the Input Tax Credit as per section 54 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the Act of 2017’) for the period(s) prior to 18.07.2022.
5. Mr. Sanjeev Johari, learned Senior Counsel appearing for the petitioner submitted that since the notification dated 13th July, 2022 was
The court affirmed that the right to claim Input Tax Credit refunds is unambiguous and cannot be restricted arbitrarily by circulars or notifications that infringe upon statutory rights.
The restrictions on refund of accumulated input tax credit under Notification No. 9/2022 apply prospectively only, allowing claims for periods prior to the notification while filed within the statuto....
Input tax credits accrued before the effective date of a notification can be claimed despite subsequent restrictions, as clarified by the court.
The main legal point established is that the statutory scheme of refund under Section 54(3) of the CGST Act, 2017 applies to cases of accumulation of unutilised input tax credit due to an inverted du....
The court established that the extension of the limitation period for GST refund applications due to COVID-19 applies retroactively to claims made during that period.
The relevant date for filing refund applications under the CGST Act is the date of communication of the appellate order, not the original assessment date.
The court established that the limitation period for refund applications under the CGST Act is determined by the original filing date, not subsequent deficiencies.
The main legal point established in the judgment is that the refund claim for unutilised ITC must be made within the prescribed time limit and should be determined with reference to relevant document....
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