2025 (5) TMI 998 - SCH - GST

Refund of the input tax credit for the periods prior to 18.07.2022 - validity and applicability of Circular No. 181/13/2022-GST dated 10.11.2022 - it was held by High Court that The impugned orders of rejection of refund are set aside and the said respondents are required to reconsider the said applications in terms of Section 54 of the CGST Act and without relying upon the clarification issued in Circular No. 181/13/22-GST dated 10.11.2022 for non-suiting the petitioners herein. HELD THAT - It is not required to interfere with the impugned judgment; hence the present special leave petitions are dismissed.

Summary

The Supreme Court, with Chief Justice Sanjiv Khanna and Justice Sanjay Kumar presiding, dismissed the special leave petitions, stating, "We are not inclined to interfere with the impugned judgment." Consequently, all pending applications were disposed of.