Open GSTN portal to enable refund application or accept manually

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 manufacturer of Spon...