Non-availability of mechanism at GSTN portal- Allow Manual credit of ITC: HC

M/S Garden Silk Mills Ltd Vs Union of India (Gujarat High Court)

The sole controversy that remains to be decided in the present case is, whether the petitioner is entitled to re­credit of the amount of Rs.17,55,13,818/­ on the basis of Form GST RFD­PMT 03 issued by the respondents in its Electronic Credit Ledger?

Sub­rule (2) of rule 93 of the CG&ST Rules provides that where any amount claimed as refund is rejected under rule 92, either fully or partly, the amount debited, to the e

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