Refund not granted due to limitation of GSTN software is untenable in law

Aartos International LLP Vs Deputy Commissioner (Customs) (Gujarat High Court) Gujarat High Court held that refund is available under Section 54(6) of the CGST read with Section 91(2) of the CGST Rules however due to limitation of GSTN software the same is not granted. Refund allowed along with interest @6%. Facts- The petitioner alleged that they did not receive the refund of the IGST paid on export invoice No.E54/2019-20 dated 06.02.2020 of Rs.19,94,994/-. Hence, they attempted to approach the department. As there is a portal of Department of Administrative Reforms and Public Grievance (‘t...