Delhi HC Directs GSTN to Assist Exporter with ITC Re-Credit Undertaking

Ankur Agarwal Vs Central Board of Indirect Taxes And Customs & Anr. (Delhi High Court) In a recent directive addressing a procedural hurdle on the Goods and Services Tax Network (GSTN) portal, the Delhi High Court has instructed the GSTN authorities to provide assistance to a ‘risky exporter’ petitioner who was unable to submit a mandatory undertaking required for the re-crediting of rejected Integrated Goods and Services Tax (IGST) refunds. The court’s order aims to resolve a technical issue preventing the petitioner from availing a mechanism provided by the tax departme...