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Informative

Retrospective Notification on GST ITC Refund due to Ledger Mismatch cannot Bar Application Made After Issue Date: Supreme Court

Update / Judgement Date

27 May 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GST

The Supreme Court has ruled that retrospective Goods and Services Tax (GST) Input Tax Credit (ITC) refund notifications cannot bar applications filed after the notifications were issued. The judgment safeguards taxpayers' rights, particularly in cases involving ledger mismatches, ensuring that legitimate ITC refund claims are not denied based on backward-looking restrictions.