Delhi HC Sets Aside Order Rejecting GST Appeal Due to Technical Glitches on GST Portal

Reva Giant Implex LLP Vs Assistant Commissioner CGST Rohini Division & Anr (Delhi High Court) In a recent case of Reva Giant Implex LLP Vs Assistant Commissioner CGST Rohini Division & Anr, the Delhi High Court addressed the issue of non-availability of digital data submitted online in the GST portal due to technical glitches. The court overturned an order rejecting a GST appeal, emphasizing the importance of fair consideration despite procedural challenges. Detailed Analysis The petitioner filed an application seeking a refund of Rs 8,37,487 on 18.05.2021, followed by a Show Cause Not...