Refund of GST from the electronic cash ledger - There is a default in compliance of Rule 90(1) read with...

Refund of GST from the electronic cash ledger - There is a default in compliance of Rule 90(1) read with para 2(d) of Circular No.79, and since the acknowledgment in FORM GST RFD-02 was not issued within 15 days, the order under challenge is set aside and the matter is remanded back to the 1st respondent to deal with the request of the petitioner in all respects, in accordance with law - HC .....

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