Refund application processing may proceed by the receiving tax authority despite incorrect portal mapping; inform portal to correct assignment. Where reassignment of a refund application on the common portal is not possible because portal mapping differs from administrative assignment, the tax authority to which the application has been electronically transferred must process the refund claim without delay and thereafter inform the common portal of the incorrect mapping with a request to update it so future applications are routed to the correct jurisdictional 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 application processing may proceed by the receiving tax authority despite incorrect portal mapping; inform portal to correct assignment.
Where reassignment of a refund application on the common portal is not possible because portal mapping differs from administrative assignment, the tax authority to which the application has been electronically transferred must process the refund claim without delay and thereafter inform the common portal of the incorrect mapping with a request to update it so future applications are routed to the correct jurisdictional authority.
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