The Gujarat High Court struck down Paragraph 2(2) of Circular No. 181/13/2022-GST, declaring it ultra vires Section 54 of the GST Act and inapplicable retrospectively. The Gujarat High Court has ruled in favor of Patanjali Foods Ltd., affirming its right … Continue reading Gujarat High Court Upholds Patanjali Foods’ ₹1.7 Crore GST ITC Refund, Rejects Revenue Recovery Attempt