Introduction The GST framework is often described as a system that allows credit to move seamlessly across transactions, with each participant in the supply chain passing on tax in a continuous flow. In practice, this depends on a basic assumption: that each link in the chain performs its part as expected. That assumption begins to…
Introduction The Hon’ble Delhi High Court, in the matter of M/s Kanika Exports and Anr. v. Union of India (W.P.(C) 12512/2021 and W.P.(C) 17538/2022), decided on 18th April 2026, addressed a critical issue in the context of the Goods and Services Tax (“GST”) regime about the limitation period for claiming refund. The issue before the…
Introduction The Karnataka High Court, in Writ Petition No. 22068 of 2024 (T-RES), decided on 12th December,2025, in the case of South Indian Oil Corporation Ltd. V. Union of India & Ors., held that refund of accumulated Input Tax Credit under Section 54 (3)(ii) of the Central Goods and Services Tax Act, 2017 (hereinafter referred…
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