M/s AKASH AGRO INDUSTRIES LIMITED v. STATE OF GUJARAT & ORS.- Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
M/s AKASH AGRO INDUSTRIES LIMITED
v.
STATE OF GUJARAT & ORS.
R/SPECIAL CIVIL APPLICATION No. 14912 of 2025 dated 04.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 54
Notification/Circular : Circular No.181/13/2022-GST dated 12.11.2022
Decision : In favour of assessee
Refund – Circular Validity – Writ challenging rejection orders and appellate confirmation for refund applications – Rejections based on Circular No.181/13/2022-GST dated 12.11.2022 holding Notification 09/2022-ST(Rate) w.e.f. 18.07.2022 bars refunds filed post that date even for earlier periods – Petitioner relied on coordinate bench rulings in SCA 17298/2024 and SCA 10677/2023 declaring identical Central Circular para 2(2) ultra vires Section 54 of GGST Act and violative of Article 14 – Revenue fairly conceded coverage – Held: Para 2(2) of impugned Circular struck down as arbitrary/discriminatory – Rejection orders quashed – Matter remanded for processing refund applications within 12 weeks without limitation bar.
Represented By:
Counsel for the Petitioner: Yuvraj G Thakore
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