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Administrative mapping errors in GST portal: mis mapped refund applications can be processed by the authority receiving them. Where the common portal forwards a refund application to a tax authority that is not the taxpayer's administratively assigned jurisdiction and the portal's facility to reassign refund applications is unavailable, the receiving tax authority must proceed with the processing of the refund claim and thereafter notify the portal of the incorrect mapping so subsequent applications transfer to the correct jurisdiction.
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Provisions expressly mentioned in the judgment/order text.
Administrative mapping errors in GST portal: mis mapped refund applications can be processed by the authority receiving them.
Where the common portal forwards a refund application to a tax authority that is not the taxpayer's administratively assigned jurisdiction and the portal's facility to reassign refund applications is unavailable, the receiving tax authority must proceed with the processing of the refund claim and thereafter notify the portal of the incorrect mapping so subsequent applications transfer to the correct jurisdiction.
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