Refund application processing should proceed even when portal mapping sends claims to the wrong jurisdictional tax authority. Where reassignment on the common portal is not possible, the tax authority that has electronically received a FORM GST RFD-01A refund application should proceed to process the claim and thereafter notify the common portal of incorrect taxpayer mapping with a request for correction so that 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 should proceed even when portal mapping sends claims to the wrong jurisdictional tax authority.
Where reassignment on the common portal is not possible, the tax authority that has electronically received a FORM GST RFD-01A refund application should proceed to process the claim and thereafter notify the common portal of incorrect taxpayer mapping with a request for correction so that future applications are routed to the correct jurisdictional authority.
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