Filing of GST refund for tax periods spread across two financial years cannot be restricted

Pitambra Books Pvt. Ltd. Vs Union of India & Ors. (Delhi High Court) The present petition inter-alia impugns Circular No. 37/11/2018-GST dated 15.03. 2018 and Circular No. 125/44/19-GST dated 18.11.2019. Mr. Puneet Agrawal, learned counsel for the petitioner submits that owing to the restrictions imposed in the aforenoted circulars, Petitioner has been deprived of the benefit of availing refund claim of the unutilised input tax credit for the period from April, 2018 to June, 2018. This is causing serious financial hardship as more than Rs.30 crores of accrued and unutilised input tax credi...