GST Refund application filed without debiting Electronic Credit Ledger not lawful: Writ not entertained

Pallava Textiles Private Limited Vs State Tax Officer (ST) (Madras High Court) Madras High Court didn’t entertain the writ as refund application filed without debiting extent of refund claim amount from Electronic Credit Ledger. Accordingly, writ dismissed as mandatory requirement of filing refund application not complied. Facts- The present petition has been preferred by the petitioner. The challenge in these writ petitions is to the impugned orders passed by the respondents dated 02.04.2025,05.04.2025 and 07.04.2025 rejecting the refund claims applications claimed by the petitioner on the ...