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The Hon’ble Gujarat High Court in the case of Vineet Polyfab Pvt. Ltd. & Anr. held that interest under Section 56 of the CGST Act is compulsory for delayed refunds exceeding 60 days from application, regardless of reason for delay, including …
The Hon’ble Delhi High Court in the case of Harbhajan Singh Thukral held that if a refund amount belonging to a taxpayer is mistakenly adjusted against an outstanding demand, which was later cancelled, the taxpayer must receive the refund along with statutory interest.
This article provides an in-depth examination of the legal foundations, procedural requirements, and practical implications of these recent GST reforms.
The Hon’ble Rajasthan High Court in the case of Shree Arihant Oil and General Mills held that Circular No. 181 dated November 10, 2022, which restricts refund claims on ITC for applications filed after July 18, 2022, for goods under inverted duty structure such as mustard oil, is illegal, arbitrary, and violative of Article 14 of the Constitution, and inconsistent with Notification No. 09/2022-Central Tax (Rate) and Section 54 of the CGST Act, 2017.
The Hon’ble Delhi High Court in Alkesh Tacker HUF set aside rejection of refund of unutilized Input Tax Credit (“ITC”) worth Rs. 10.05 lakhs on zero-rated exports. The Court held that the Department’s ground that the Letter of Undertaking (“LUT”) was filed “after exports” was specious and untenable, since actual exports commenced only post filing of LUT.
Restriction imposed on refund arising due to retrospective insertion of Section 16(5) & (6) wouldn’t apply on pre-deposit amount
THE HIGH COURT OF GUJARAT in the case of Darshan Processors V/s Union of India, decided on 26-7-2024
Chief minister Rekha Gupta on Sunday announced that nearly ₹1,600 crore of pending GST refunds to traders in the national capital will be released before Diwali. These refunds have been pending since 2019.
GSTN in an advisory dated August 28, 2025 said that the GST system has been enhanced to allow for claiming Goods and Services Tax (GST) refunds when individual components (minor heads) of a GST demand column showed negative balances and the overall cumulative balance was zero or positive.
The Hon’ble Andhra Pradesh High Court in the case of Louis Dreyfus Company Private Limited held that the refund application filed beyond the two-year limitation period, prescribed under Section 54 of the CGST Act for GST paid on ocean freight charges is maintainable in view of the retrospective operation of the Supreme Court judgment in Union of India vs. Mohit Minerals, which struck down the levy of GST on ocean freight as unconstitutional.