Uttarakhand High Court Stays Circular Restricting Filing Of GST Refund For Tax Periods Spread Across Two Financial Years In Chronological Order

The Uttarakhand High Court has stayed the operation of a Circular issued by the Revenue Authorities, to the extent it inhibits refund claims for a period of two separate (not successive) financial years and requires filing of Refund in a chronological manner. The Bench comprising of Justices Sanjaya Kumar Mishra and Alok Kumar Verma has stayed para 8 of the Circular No. 125/44//2019-GST dated 18.1…