Denial of GST refund due to improper application filing. Court cites relevant rules for manual applications. Petitioner's case remanded for fresh review.
Case-Laws
GST
The High Court declined to consider refund applications u/s 54 (3) of GST for FY 2017-2018, 2018-2019 & 2020-2021 due to non-filing of RFD-01 forms as petitioner was unregistered. Citing precedent from Bombay and Gujarat High Courts, assessing authority must consider Rule 97A allowing manual applications. Petitioner, thou
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