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J&K&L HC: GST Refund is a Vested Right and Cannot Be Curtailed by Retrospective 2019 Amendment - (05 Jan 2026)

GOODS AND SERVICES TAX

Jammu and Kashmir and Ladakh High Court ruled that the 2019 GST amendment altering the limitation period for refund of unutilised input tax credit cannot be applied retrospectively to reject refund claims for periods before 1 February 2019.

Tags : GST REFUND   VESTED RIGHT   RETROSPECTIVE  

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