Refund for Period Before 13.07.2022 Unaffected by Notification No. 9/2022-Central Tax: Gujarat HC

Patanjali Foods Ltd. Vs Union of India & Ors. (Gujarat High Court) Gujarat High Court held that notification no. 9/2022-Central Tax dated 13.07.2022 is prospectively effective from 18.07.2022. Said notification doesn’t have retrospective effect. Hence, refund pertaining to period prior to 13.7.2022 cannot be affected by such notification. Facts- The petitioner is inter-alia, engaged in the manufacture and sale of edible oil. According to the petitioner, the rate of tax on output supplies made by the petitioner exceeds the rate of tax on input supplies. Therefore, the petitioner qualifies...