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Open GSTN portal to enable refund application or accept manually
Case Law Details
- Case Name
- Atibir Industries Co. Ltd. Vs Union of India (Jharkhand High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Jharkhand High Court
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Atibir Industries Co. Ltd. Vs The Union of India (Jharkhand High Court)
Conclusion: On discovering of technical glitches faced by assessee-company, GST Authority was directed either to open GSTN portal enabling assessee to file its application for refund in GST RFD-01 or to manually accept the application for refund pertaining to the period 2017-18 and 2018-19 in respect of its claim for refund of unutilized Input Tax Credit pertaining to compensation cess for the financial years 2017-18 and 2018-19 within a period of 15 days from such communication.
Held: Assessee was the man...
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