CASE LAW
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Authority |
One liner |
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2025(02)LCX0357 Gujarat High Court Patanjali Foods Limited |
Court struck down para 2 of the Circular No. 181/13/2022-GST dated 10.11.2022 as discriminatory and ultra vires, holding that the assessee's refund application, filed within the statutory period, cannot be denied due to the notification's prospect |
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2025(01)LCX0491 Andhra Pradesh High Court Priyanka Refineries Pvt. Ltd. |
Court struck down the circular no. 181/13/2022-GST, because it wrongly restricted refund applications for ITC, and clarified that such applications could still be made u/s 54 of the CGST Act |