Rejection of refund claim on the ground that such claim has been ...

Manual Refund Claim Rejected; Rule 97A Allows Manual Filing Equivalent to Online Submission, Mistake by Authority Noted.

May 19, 2022

Case Laws GST HC

Rejection of refund claim on the ground that such claim has been put forward manually and not by way of online - it seems that the respondent No.4 has no idea about Rule 97A of the Rules which starts with the non-obstante clause. Rule 97A clarifies that notwithstanding anything contained in Chapter x of the Rules any reference to electronic filing of an application would include manual filing of the said application. - HC

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Rejection of refund claim on the ground that such claim has been ...

Manual Refund Claim Rejected; Rule 97A Allows Manual Filing Equivalent to Online Submission, Mistake by Authority Noted.

May 19, 2022

Case Laws GST HC

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