CBIC Circular Restricting ITC Refund For Inverted Duty Structure Up To 18.07.2022 Partly Quashed: Rajasthan High Court

Petitioner wins relief from the Rajasthan High Court after her appeal was rejected on technical grounds related to limitation under Section 107(1) of the Rajasthan Goods and Services Tax Act, 2017. The Court has held that uploading of an order on the GST portal does not automatically amount to valid communication, especially when access to the portal was obstructed due to disputes with the tax consultant. Petitioner's background and grievance…