{"id":71748,"date":"2025-06-07T08:32:51","date_gmt":"2025-06-07T03:02:51","guid":{"rendered":""},"modified":"2025-06-07T08:32:51","modified_gmt":"2025-06-07T03:02:51","slug":"manual-cgst-rule-97a-refund-applications-valid-despite-electronic-filing-requirement","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71748","title":{"rendered":"Manual CGST Rule 97A Refund Applications Valid Despite Electronic Filing Requirement"},"content":{"rendered":"<p>Manual CGST Rule 97A Refund Applications Valid Despite Electronic Filing Requirement<br \/>Case-Laws<br \/>GST<br \/>HC held that manual refund applications under CGST Rules are maintainable. The court invalidated the tax authority&#39;s rejection of a 100% EOU&#39;s input tax credit refund application solely on grounds of manual filing. Relying on Rule 97A&#39;s non-obstante clause, the court determined that manual applications are valid, and electronic filing is not the exclusive method. The impugned order dated 1<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=89199\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Manual CGST Rule 97A Refund Applications Valid Despite Electronic Filing RequirementCase-LawsGSTHC held that manual refund applications under CGST Rules are maintainable. The court invalidated the tax authority&#8217;s rejection of a 100% EOU&#8217;s input tax credit<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71748","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71748","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=71748"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71748\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71748"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71748"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71748"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}