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GST - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Seeking refund on the Input Tax Credit - The system did not ...


System Glitch Can't Deny Tax Refund; Court Allows Clarification for Input Tax Credit Claims.

January 6, 2024

Case Laws     GST     HC

Seeking refund on the Input Tax Credit - The system did not register the documents which were uploaded from the end of the petitioner. - A refund cannot be rejected merely on the ground of non-supply of authenticated document. In case party is entitled to refund, it is open to the Department to call for further clarification or documents as may be required to satisfy itself that refund is due and payable. - HC

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