Rajasthan HC Strikes Down GST Circular Restricting Refunds

Shree Arihant Oil and General Mills Vs Union of India (Rajasthan High Court)

Rajasthan High Court in Shree Arihant Oil and General Mills v. Union of India examined the legality of a restriction placed on refund of Input Tax Credit (ITC) by the Central Board of Indirect Taxes and Customs (CBIC) through Circular No. 181/13/2022-GST dated 10 November 2022. The petitioner, a manufacturer of edible oil, challenged the inaction of the authorities in processing its refund applications for tax periods prior to 18 July 2022.

Facts of the Case

The peti

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