Refund processing: accept electronically transferred claims despite incorrect portal mapping and notify portal to correct assignment. Where a refund application in FORM GST RFD-01A is electronically transferred by the common portal to a tax authority that is not the taxpayer's administrative assignee and the portal lacks a re assignment facility, the receiving tax authority should proceed to process the refund claim. After processing, that authority must inform the common portal of the incorrect mapping and request an update so subsequent applications are routed to the correct jurisdiction.
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: accept electronically transferred claims despite incorrect portal mapping and notify portal to correct assignment.
Where a refund application in FORM GST RFD-01A is electronically transferred by the common portal to a tax authority that is not the taxpayer's administrative assignee and the portal lacks a re assignment facility, the receiving tax authority should proceed to process the refund claim. After processing, that authority must inform the common portal of the incorrect mapping and request an update so subsequent applications are routed to the correct jurisdiction.
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