https://www.taxtmi.com/caselaws?id=377868 Rule 97A of the CGST Rules permitted the taxpayer to file a refund application manually, and the Court directed that the application be considered within the timeline fixed by the order. The writ petition remained pending for further proceedings, so the operative effect was limited to allowing manual filing and requiring timely consideration of the refund claim. en-us Thu, 28 Mar 2019 00:00:00 +0530 Fri, 07 Mar 2025 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377868 Rule 97A of the CGST Rules permitted the taxpayer to file a refund application manually, and the Court directed that the application be considered within the timeline fixed by the order. The writ petition remained pending for further proceedings, so the operative effect was limited to allowing manual filing and requiring timely consideration of the refund claim. Case-Laws GST Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377868