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Non-availability of mechanism at GSTN portal- Allow Manual credit of ITC: HC
Case Law Details
- Case Name
- M/S Garden Silk Mills Ltd Vs Union of India (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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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 extent of the rejection, shall be recredited to the Electronic Credit Ledger by an order made in FORM GST...
