Legally permissible refund cannot be denied for procedural lapse; HC allows manual filing

Twin Disc Power Transmission Pvt. Ltd Vs Deputy Commissioner (ST), GST – Appeals (Madras High Court) Whether in some extraordinary or exceptional circumstance, a GST refund application can be permitted to be filed manually? He held that in some extraordinary or exceptional circumstance, a refund application can be permitted to be filed manually  and such application can be held valid under GST. Madras High Court followed Bombay High Court order dated 30.11.2021 in W.P.No.7861 of 2021 in the case of Lakshmi Organic Industries Limited Vs. Union of India and Ors. FULL TEXT OF THE JUDGMENT...