Case Law Details
Case Name : Atibir Industries Co. Ltd. Vs Union of India (Jharkhand High Court)
Related Assessment Year :
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
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