Accumulated input tax credit refund claim blocked by portal upload of shipping bills; court orders verification and processing of refund
Case-Laws
GST
The principal issue was whether the taxpayer's refund claim for accumulated input tax credit, filed in Form GST RFD-01 after portal-size constraints prevented uploading supporting shipping bills and after earlier rejection and re-credit to the electronic credit ledger, was maintainable despite the portal error and the issuance of a defici
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