GSTAT says delayed GST refund claim cannot be denied
In short
GSTAT said a GST refund claim cannot be rejected just because it was filed later if the input tax credit was earned before the July 18, 2022 restriction.
This matters to taxpayers seeking refunds of old unutilised credit. The reporting does not say how much money was involved or which taxpayer won the case.
What the reporting says
GSTAT said a GST refund of unutilised input tax credit accumulated before the July 18, 2022 restriction cannot be denied merely because the refund application was filed later. The reported reasoning is that the later filing date alone does not defeat eligibility for credit earned before the rule change. What relief, amount, or taxpayer-specific outcome followed is not stated in the available reporting.
Why it matters
GSTAT said a GST refund of unutilised input tax credit accumulated before the July 18, 2022 restriction cannot be denied only because the application was filed later. The reported issue affects taxpayers with older ITC balances seeking refunds after the rule change. The available summary does not state the refund amount, the taxpayer involved, or whether the decision applies broadly beyond this case.