Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeGSTITC Refund Limitation Must Be Counted Based on Nature of Supply, Not...

ITC Refund Limitation Must Be Counted Based on Nature of Supply, Not Mechanical Application of S. 54: Delhi High Court

GST

Published on

By Mariya Paliwala
ITC Refund Limitation Must Be Counted Based on Nature of Supply, Not Mechanical Application of S. 54: Delhi High Court

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Delhi High Court has clarified the correct interpretation of limitation under Section 54 of the CGST Act for refund of unutilised Input Tax Credit (ITC), holding that the “relevant date” must be determined based on the nature of the refund claim and statutory scheme, and not through a rigid or mechanical application of provisions….

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

GST

GST Collections Rise 22.9% To ₹2.31 Lakh Crore In October; Import Revenue Surges 42.2%

India’s gross Goods and Services Tax (GST) collections rose 22.9% year-on-year to ₹2,31,290 crore...
GST

GSTAT Appeal Remedy: Supreme Court Declines To Interfere With HC’s Dismissal Of GST Writ Petition

The Supreme Court has dismissed a special leave petition challenging an Allahabad High Court...
Case Compilation

JURISHOUR | TAX LAW DAILY BULLETIN : 31 OCTOBER, 2026

Here’s the Tax Law Daily Bulletin for October 31, 2026.GSTRS. 11.56 CRORE GST ITC...
GST

Commissioner’s Approval Can’t Override Rs. 20 Lakh Appeal Limit: GSTAT Dismisses Dept.’s Penalty Appeal

The Goods and Services Tax Appellate Tribunal (GSTAT), State Bench at Ghaziabad, has dismissed...

More like this

GST

GST Collections Rise 22.9% To ₹2.31 Lakh Crore In October; Import Revenue Surges 42.2%

India’s gross Goods and Services Tax (GST) collections rose 22.9% year-on-year to ₹2,31,290 crore...
GST

GSTAT Appeal Remedy: Supreme Court Declines To Interfere With HC’s Dismissal Of GST Writ Petition

The Supreme Court has dismissed a special leave petition challenging an Allahabad High Court...
Case Compilation

JURISHOUR | TAX LAW DAILY BULLETIN : 31 OCTOBER, 2026

Here’s the Tax Law Daily Bulletin for October 31, 2026.GSTRS. 11.56 CRORE GST ITC...