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HC puts stay on circular inhibiting refund claim of unutilised ITC for a period of 2 FYs

February 7, 2020[2020] 114 taxmann.com 122 (Delhi)
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GST : Where petitioner had been deprived of benefit of availing refund claim of unutilised input tax credit owing to restriction imposed in paragraph 8 of Circular No. 125/44/2019 which inhibited refund claims for a period of two separate (not successive) financial years, rigour of paragraph 8 of Circular No. 125/44/2019-GST, dated 18-11-2019 was stayed and respondents were directed to either open online portal so as to enable petitioner to file tax refund electronically, or to accept same manually

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