Taxpayer entitled to refund of Input Tax Credit. Portal issue prevented timely filing. Allowed to submit manual application within 2 weeks.
Case-Laws
GST
The High Court considered a case regarding refund of Input Tax Credit. The petitioner's refund application was rejected due to lack of supporting documents. The petitioner argued that due to portal closure, they couldn't rectify the deficiencies or file a fresh application. The court emphasized that procedural rules should facilitate j<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Taxpayer entitled to refund of Input Tax Credit. Portal issue prevented timely filing. Allowed to submit manual application within 2 weeks.Case-LawsGSTThe High Court considered a case regarding refund of Input Tax Credit. The petitioner's refund application was rejected due to lack of supporting documents. The petitioner argued that due to portal closure, they couldn't rectify … Continue reading “Taxpayer entitled to refund of Input Tax Credit. Portal issue prevented timely filing. Allowed to submit manual application within 2 weeks.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69425","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69425","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69425"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69425\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69425"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69425"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69425"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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