GST refunds cannot be denied solely for Manual applications instead of online

AMN Life Pvt Ltd Vs Union of India & others (Himachal Pradesh High Court) In a landmark decision, the Himachal Pradesh High Court has overturned the rejection of manual GST refund applications submitted by AMN Life Pvt Ltd. This case revolves around the interpretation and application of Rule 97A of the Central Goods and Services Tax (CGST) Rules, which allows for manual submission of GST refund applications under specific circumstances. The court’s ruling addresses the conflict between the rule and a departmental circular mandating electronic filing, offering significant clarity on t...