Legality Of Restriction Posed By Circular No. 181/13/2022-GST Dated 10.11.2022; Adding To Woes Of Edible Oil & Coal Industry

The issuance of Circular No. 181/13/2022-GST dated 10.11.2022 by Central Board of Indirect Taxes and Customs (CBIC) has sparked considerable litigation, particularly among suppliers of specified goods falling under Chapter 15 (edible oils) and Chapter 27 (coal, lignite) of Custom Tarriff Act, 1975. The retroactive denial of refund claim has led to widespread disputes, with affected taxpayers chall…