Andhra Pradesh HC Order setting aside GST Refund Rejection upheld

The High Court decision reaffirmed by the Hon’ble Supreme Court reinforces that circulars cannot override statutory provisions or validly issued notifications, especially if they attempt to create retroactive disqualifications. Refund rights under the inverted duty structure are protected for supplies made before the effective date of a restrictive notification, irrespective of the refund application’s filing date. J the App by JustIDT is delighted to share thoughts on the above.