GST Refund Refund Claims Filed Within Limitation Cannot Be Denied Due to Cut-Off Date

Akash Agro Industries Limited Vs State of Gujarat & Ors (Gujarat High Court)

The Gujarat High Court allowed the writ petition challenging rejection of GST refund claims based on Circular No.181/13/2022-GST dated 12.11.2022 issued by the State authority. At the outset, the petitioner submitted that the issue was squarely covered by earlier judgments of the Coordinate Bench dated 12.02.2025 and 27.03.2025, which had examined an identically worded circular issued by the Central authority and held it to be Akash Agro Industries Limited Vs State of Gujarat & Or

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