Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Refund on CGST and IGST - denial only on the ground that his claim got consolidated under one head of SGST - petitioner's specific case is that due to error and new system of software in GST, the entire refund liability of ITC got auto populated under the head of SGST instead of CGST, SGST and IGST - If due to error on the part of any software in GSTN, this had occurred obviously, the petitioner cannot be expected to produce proof for the same. - Matter restored back - HC
Refund on CGST and IGST - denial only on the ground that his claim got consolidated under one head of SGST - petitioner's specific case is that due to error and new system of software in GST, the entire refund liability of ITC got auto populated under the head of SGST instead of CGST, SGST and IGST - If due to error on the part of any software in GSTN, this had occurred obviously, the petitioner cannot be expected to produce proof for the same. - Matter restored back - HC
Note: It is a system-generated summary and is for quick reference only.
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