{"id":77247,"date":"2026-11-03T10:59:47","date_gmt":"2026-11-03T10:59:47","guid":{"rendered":""},"modified":"2026-11-03T10:59:47","modified_gmt":"2026-11-03T10:59:47","slug":"gst-inspection-payments-missing-acknowledgment-and-unconsidered-refund-representation-result-in-refund-and-permission-for-manual-appeals","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77247","title":{"rendered":"GST inspection payments: missing acknowledgment and unconsidered refund representation result in refund and permission for manual appeals."},"content":{"rendered":"<p>GST inspection payments: missing acknowledgment and unconsidered refund representation result in refund and permission for manual appeals.<br \/>Case-Laws<br \/>GST<br \/>Non-issuance of a Form GST DRC-04 acknowledgment for GST payments made during inspection rendered the proceedings concluded in Form GST DRC-05 invalid. The representation disputing the payments and seeking a refund had not been considered. Delay in submitting it did not alone justify rejecting the claim, given the family wedding coinciding with the inspection and related customary formalities. The orders were set aside, and refund of IGST, CGST and SGST was directed within eight weeks of receipt of the order. Manual appeals were permitted within twelve weeks.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=105770\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST inspection payments: missing acknowledgment and unconsidered refund representation result in refund and permission for manual appeals.Case-LawsGSTNon-issuance of a Form GST DRC-04 acknowledgment for GST payments made during inspection rendered the &#8230;<\/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-77247","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77247","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=77247"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77247\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77247"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77247"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77247"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}