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<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Denial of GST refund due to improper application filing. Court cites relevant rules for manual applications. Petitioner's case remanded for fresh review.Case-LawsGSTThe 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 … Continue reading “Denial of GST refund due to improper application filing. Court cites relevant rules for manual applications. Petitioner's case remanded for fresh review.”<\/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-69449","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69449","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=69449"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69449\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69449"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69449"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69449"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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