Bharat Oil Traders Vs Assistant Commissioner & anr. (Jammu & Kashmir High Court)
Date: December 29, 2025
Subject Matter
Amended Section 54 cannot curtail vested right to GST refund for prior periods.
Summary
The petition is allowed , setting aside the impugned rejection orders. The Court held that the amended definition of "relevant date" in Section 54 of the CGST Act, which curtailed the period for filing refund applications, cannot operate retrospectiv…
FULL TEXT OF THE JUDGMENT/ORDER OF JAMMU & KASHMIR HIGH COURT The petitioner submits that it is a partnership firm engaged in the business of refilling and sale of edible oil and ghee, and is duly registered under the State and Central Goods and Services Tax Acts, 2017. The petitioner‟s business operations involve a situation where the rate of tax applicable on inputs is higher than the rate a…