IGST refund claims procedure for sanction where GSTN records are not transmitted; stakeholders must follow prescribed Board guidance. Sanction of pending IGST refund claims where GSTN records have not been transmitted to Customs EDI/DG Systems must follow the procedure set out in the referenced Board circular; stakeholders are directed to apply that procedure and to report any difficulties in implementation to the issuing office.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
IGST refund claims procedure for sanction where GSTN records are not transmitted; stakeholders must follow prescribed Board guidance.
Sanction of pending IGST refund claims where GSTN records have not been transmitted to Customs EDI/DG Systems must follow the procedure set out in the referenced Board circular; stakeholders are directed to apply that procedure and to report any difficulties in implementation to the issuing office.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.