SHREE ARIHANT OIL AND GENERAL MILLS v. UNION OF INDIA & ORS. – RAJASTHAN HIGH COURT
High Court, Rajasthan
Dinesh Mehta, Justice & Sangeeta Sharma, Justice
SHREE ARIHANT OIL AND GENERAL MILLS
v.
UNION OF INDIA & ORS.
D.B. CIVIL WRIT PETITION No. 2932/2023 dated 08.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 5 & 54
Notification/Circular : Notification No. 09/2022-Central Tax (Rate) dated 13.07.2022
Decision : In favour of assessee
Refund – Inverted duty structure ITC on mustard oil purchased prior to notification barring refunds – Applications filed within 2-year limitation post-notification effective date – Circular clarified restriction applies to applications filed on or after notification date – Held: Circular portion quashed as arbitrary/discriminatory under Article 14 – Refund eligibility preserved for pre-notification period within statutory limitation – Applications to be processed within 3 months.
Represented By:
Counsel for the Petitioner: Sanjeev Johari, Sr. Counsel assisted by Shubhankar Johari
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