{"id":6193,"date":"2026-06-22T02:58:56","date_gmt":"2026-06-22T02:58:56","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=6193"},"modified":"2026-06-22T02:58:57","modified_gmt":"2026-06-22T02:58:57","slug":"gst-hc-delhi-judgement-dated-18-04-2026-amendment-to-gst-refund-limitation-in-2019-is-prospective-not-retrospective","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/22\/gst-hc-delhi-judgement-dated-18-04-2026-amendment-to-gst-refund-limitation-in-2019-is-prospective-not-retrospective\/","title":{"rendered":"GST, HC Delhi Judgement Dated 18\/04\/2026 – Amendment to GST Refund Limitation in 2019 is Prospective, Not Retrospective\u00a0"},"content":{"rendered":"\n

Case of Kanika Exports vs Union of India, HC Delhi Judgement Dated 18th<\/sup>\u00a0April 2026.<\/em>\u00a0HC held that the exporter\u2019s refund application filed on 29 March 2020 was governed by the unamended Explanation 2(e). It thus, set aside the impugned orders and directed the GST Department to process the refund applications on their merits and pass appropriate orders in accordance with law within three months.\u00a0<\/p>\n\n\n\n

(Link: HC Delhi Judgement Dated 18\/04\/2026) <\/em><\/a> <\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of Kanika Exports vs Union of India, HC Delhi Judgement Dated 18th\u00a0April 2026.\u00a0HC held that the exporter\u2019s refund application […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[6,25],"tags":[],"class_list":["post-6193","post","type-post","status-publish","format-standard","hentry","category-gst","category-judiciary-gst"],"yoast_head":"\nGST, HC Delhi Judgement Dated 18\/04\/2026 - Amendment to GST Refund Limitation in 2019 is Prospective, Not Retrospective\u00a0 - Bhatia Bhola & Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/22\/gst-hc-delhi-judgement-dated-18-04-2026-amendment-to-gst-refund-limitation-in-2019-is-prospective-not-retrospective\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST, HC Delhi Judgement Dated 18\/04\/2026 - Amendment to GST Refund Limitation in 2019 is Prospective, Not Retrospective\u00a0 - Bhatia Bhola & Associates LLP\" \/>\n<meta property=\"og:description\" content=\"Case of Kanika Exports vs Union of India, HC Delhi Judgement Dated 18th\u00a0April 2026.\u00a0HC held that the exporter\u2019s refund application […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/22\/gst-hc-delhi-judgement-dated-18-04-2026-amendment-to-gst-refund-limitation-in-2019-is-prospective-not-retrospective\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola & Associates LLP\" \/>\n<meta property=\"article:published_time\" content=\"2026-06-22T02:58:56+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-22T02:58:57+00:00\" \/>\n<meta name=\"author\" content=\"Yash Bhola\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Yash Bhola\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/22\/gst-hc-delhi-judgement-dated-18-04-2026-amendment-to-gst-refund-limitation-in-2019-is-prospective-not-retrospective\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/22\/gst-hc-delhi-judgement-dated-18-04-2026-amendment-to-gst-refund-limitation-in-2019-is-prospective-not-retrospective\/\"},\"author\":{\"name\":\"Yash Bhola\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\"},\"headline\":\"GST, HC Delhi Judgement Dated 18\/04\/2026 – Amendment to GST Refund Limitation in 2019 is Prospective, Not Retrospective\u00a0\",\"datePublished\":\"2026-06-22T02:58:56+00:00\",\"dateModified\":\"2026-06-22T02:58:57+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/22\/gst-hc-delhi-judgement-dated-18-04-2026-amendment-to-gst-refund-limitation-in-2019-is-prospective-not-retrospective\/\"},\"wordCount\":86,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"articleSection\":[\"GST\",\"Judiciary\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/22\/gst-hc-delhi-judgement-dated-18-04-2026-amendment-to-gst-refund-limitation-in-2019-is-prospective-not-retrospective\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/22\/gst-hc-delhi-judgement-dated-18-04-2026-amendment-to-gst-refund-limitation-in-2019-is-prospective-not-retrospective\/\",\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/22\/gst-hc-delhi-judgement-dated-18-04-2026-amendment-to-gst-refund-limitation-in-2019-is-prospective-not-retrospective\/\",\"name\":\"GST, HC Delhi Judgement Dated 18\/04\/2026 - Amendment to GST Refund Limitation in 2019 is Prospective, Not Retrospective\u00a0 - Bhatia Bhola & Associates LLP\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/#website\"},\"datePublished\":\"2026-06-22T02:58:56+00:00\",\"dateModified\":\"2026-06-22T02:58:57+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/22\/gst-hc-delhi-judgement-dated-18-04-2026-amendment-to-gst-refund-limitation-in-2019-is-prospective-not-retrospective\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/22\/gst-hc-delhi-judgement-dated-18-04-2026-amendment-to-gst-refund-limitation-in-2019-is-prospective-not-retrospective\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/22\/gst-hc-delhi-judgement-dated-18-04-2026-amendment-to-gst-refund-limitation-in-2019-is-prospective-not-retrospective\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/bhatiabhola.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"GST, HC Delhi Judgement Dated 18\/04\/2026 – Amendment to GST Refund Limitation in 2019 is Prospective, Not Retrospective\u00a0\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/bhatiabhola.com\/#website\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"name\":\"Bhatia Bhola & Associates LLP\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/bhatiabhola.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/bhatiabhola.com\/#organization\",\"name\":\"Bhatia Bhola & Associates LLP\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"contentUrl\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"width\":1709,\"height\":376,\"caption\":\"Bhatia Bhola & Associates LLP\"},\"image\":{\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\",\"name\":\"Yash Bhola\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"caption\":\"Yash Bhola\"},\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"GST, HC Delhi Judgement Dated 18\/04\/2026 - Amendment to GST Refund Limitation in 2019 is Prospective, Not Retrospective\u00a0 - Bhatia Bhola & Associates LLP","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/22\/gst-hc-delhi-judgement-dated-18-04-2026-amendment-to-gst-refund-limitation-in-2019-is-prospective-not-retrospective\/","og_locale":"en_US","og_type":"article","og_title":"GST, HC Delhi Judgement Dated 18\/04\/2026 - Amendment to GST Refund Limitation in 2019 is Prospective, Not Retrospective\u00a0 - Bhatia Bhola & Associates LLP","og_description":"Case of Kanika Exports vs Union of India, HC Delhi Judgement Dated 18th\u00a0April 2026.\u00a0HC held that the exporter\u2019s refund application […]","og_url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/22\/gst-hc-delhi-judgement-dated-18-04-2026-amendment-to-gst-refund-limitation-in-2019-is-prospective-not-retrospective\/","og_site_name":"Bhatia Bhola & Associates LLP","article_published_time":"2026-06-22T02:58:56+00:00","article_modified_time":"2026-06-22T02:58:57+00:00","author":"Yash Bhola","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Yash Bhola","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/22\/gst-hc-delhi-judgement-dated-18-04-2026-amendment-to-gst-refund-limitation-in-2019-is-prospective-not-retrospective\/#article","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/22\/gst-hc-delhi-judgement-dated-18-04-2026-amendment-to-gst-refund-limitation-in-2019-is-prospective-not-retrospective\/"},"author":{"name":"Yash Bhola","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c"},"headline":"GST, HC Delhi Judgement Dated 18\/04\/2026 – Amendment to GST Refund Limitation in 2019 is Prospective, Not Retrospective\u00a0","datePublished":"2026-06-22T02:58:56+00:00","dateModified":"2026-06-22T02:58:57+00:00","mainEntityOfPage":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/22\/gst-hc-delhi-judgement-dated-18-04-2026-amendment-to-gst-refund-limitation-in-2019-is-prospective-not-retrospective\/"},"wordCount":86,"commentCount":0,"publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"articleSection":["GST","Judiciary"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/22\/gst-hc-delhi-judgement-dated-18-04-2026-amendment-to-gst-refund-limitation-in-2019-is-prospective-not-retrospective\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/22\/gst-hc-delhi-judgement-dated-18-04-2026-amendment-to-gst-refund-limitation-in-2019-is-prospective-not-retrospective\/","url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/22\/gst-hc-delhi-judgement-dated-18-04-2026-amendment-to-gst-refund-limitation-in-2019-is-prospective-not-retrospective\/","name":"GST, HC Delhi Judgement Dated 18\/04\/2026 - Amendment to GST Refund Limitation in 2019 is Prospective, Not Retrospective\u00a0 - Bhatia Bhola & Associates LLP","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/#website"},"datePublished":"2026-06-22T02:58:56+00:00","dateModified":"2026-06-22T02:58:57+00:00","breadcrumb":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/22\/gst-hc-delhi-judgement-dated-18-04-2026-amendment-to-gst-refund-limitation-in-2019-is-prospective-not-retrospective\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/22\/gst-hc-delhi-judgement-dated-18-04-2026-amendment-to-gst-refund-limitation-in-2019-is-prospective-not-retrospective\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/22\/gst-hc-delhi-judgement-dated-18-04-2026-amendment-to-gst-refund-limitation-in-2019-is-prospective-not-retrospective\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/bhatiabhola.com\/"},{"@type":"ListItem","position":2,"name":"GST, HC Delhi Judgement Dated 18\/04\/2026 – Amendment to GST Refund Limitation in 2019 is Prospective, Not Retrospective\u00a0"}]},{"@type":"WebSite","@id":"https:\/\/bhatiabhola.com\/#website","url":"https:\/\/bhatiabhola.com\/","name":"Bhatia Bhola & Associates LLP","description":"","publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bhatiabhola.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/bhatiabhola.com\/#organization","name":"Bhatia Bhola & Associates LLP","url":"https:\/\/bhatiabhola.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/","url":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","contentUrl":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","width":1709,"height":376,"caption":"Bhatia Bhola & Associates LLP"},"image":{"@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c","name":"Yash Bhola","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","caption":"Yash Bhola"},"url":"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/"}]}},"jetpack_publicize_connections":[],"_links":{"self":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/6193","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/comments?post=6193"}],"version-history":[{"count":1,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/6193\/revisions"}],"predecessor-version":[{"id":6194,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/6193\/revisions\/6194"}],"wp:attachment":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/media?parent=6193"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/categories?post=6193"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/tags?post=6193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}