Refund processing drive: coordinated jurisdictional and PAO action to expedite manual filing and sanctioning of claims. A Special Drive mandates coordinated action by jurisdictional Deputy/Assistant Commissioners, state counterparts and PAO offices to clear refund pendency; designated nodal officers will address assessees' issues in real time. Taxpayers must continue manual filing despite GSTN routing; certified invoice copies are acceptable for sanctioning. Field formations must pursue online applications even without hardcopies. Technical defects in RFD 1B submissions are under rectification and refunds below a minimal threshold are to be rejected except when payment was from the electronic cash ledger.
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.
Refund processing drive: coordinated jurisdictional and PAO action to expedite manual filing and sanctioning of claims.
A Special Drive mandates coordinated action by jurisdictional Deputy/Assistant Commissioners, state counterparts and PAO offices to clear refund pendency; designated nodal officers will address assessees' issues in real time. Taxpayers must continue manual filing despite GSTN routing; certified invoice copies are acceptable for sanctioning. Field formations must pursue online applications even without hardcopies. Technical defects in RFD 1B submissions are under rectification and refunds below a minimal threshold are to be rejected except when payment was from the electronic cash ledger.
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