Kanika Exports Vs Union of India (Delhi High Court)
Date: June 17, 2026
Subject Matter
Unutilised ITC Refunds Not Barred by Retrospective Application of Section 54(3) Explanation 2(e) Amendment
Summary
The High Court has set aside orders that rejected refund applications for unutilised Input Tax Credit (ITC) as time-barred. The Court held that the amendment to Explanation 2(e) of Section 54 of the CGST Act, effective 1st February, 2019, is prospect…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode 2. The question that has arisen in these petitions is whether the Petitioners’ refund applications were filed within the prescribed period of limitation or not. Although at first glance, the issue appears to be quite simple, it has been rendered complex due to various interlinked and interconnecte…