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TMI Blog2024 (9) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... or the months of December 2017 and January 2018, which was denied due to technical problems in the GSTN portal of the respondent - HELD THAT:- The respondents authorities are directed to consider the representation made by the petitioner within a period of four weeks from today and place the findings and conclusion arrived at, after giving an opportunity of hearing to the petitioner, on record of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing the petitioners to claim further refund for the same period within the statutory time limit is contrary to the provisions, object, purpose and scheme of the GST Acts; C. It may please be held and declared that till the online system is rectified, the respondents are bound to accept and act upon manual refund claims in respect of refund admissible under the GST Acts; C1. This Honourable Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... blems in the GSTN portal of the respondent. 3. It was submitted that the petitioner was entitled to the refund for the month of November 2017, however, the portal has taken the outstanding balance in the Electronic Credit Ledger as on February 2018 when the petitioner filed refund application, and accordingly, the refund for November 2017 was considered for higher amount. Whereas, the refund appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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