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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 who was registered under GST had been deprived of benefit of availing refund claim of unutilised input tax credit owing to restrictions imposed in paragraph 8 of Circular No. 125/44/2013/GST, dated 18-11-2019, which inhibited refund claims for a period of two separate (not successive) financial years, it was held that rigour of paragraph 8 of Circular No. 125/44/2019-GST, dated 18-11-2019 was to be stayed and respondent authorities were to be 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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