Refund processing: wrongly mapped GST refund applications must be processed by the authority receiving them and portal mapping corrected. Where reassignment of refund applications on the common portal is not possible, the refund claim should be processed by the tax authority to which the application has been electronically transferred so that processing is not delayed; after completion the processing authority should inform the common portal of the incorrect mapping and request an update so future applications are routed to the correct jurisdictional tax authority.
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: wrongly mapped GST refund applications must be processed by the authority receiving them and portal mapping corrected.
Where reassignment of refund applications on the common portal is not possible, the refund claim should be processed by the tax authority to which the application has been electronically transferred so that processing is not delayed; after completion the processing authority should inform the common portal of the incorrect mapping and request an update so future applications are routed to the correct jurisdictional tax authority.
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