https://www.taxtmi.com/article/detailed?id=8882 The note addresses entitlement to transitional input tax credit and refunds when departmental electronic systems prevent timely filing and utilization; it stresses that software limitations cannot defeat statutory rights, that administrators must process refund applications and issue reasoned orders rather than refuse relief on account of system incapacity, and that taxpayers should preserve filing efforts and seek judicial review where necessary. en-us Sun, 05 Jan 2020 09:56:00 +0530 Sun, 05 Jan 2020 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8882 The note addresses entitlement to transitional input tax credit and refunds when departmental electronic systems prevent timely filing and utilization; it stresses that software limitations cannot defeat statutory rights, that administrators must process refund applications and issue reasoned orders rather than refuse relief on account of system incapacity, and that taxpayers should preserve filing efforts and seek judicial review where necessary. Articles Goods and Services Tax - GST Sun, 05 Jan 2020 09:56:00 +0530 https://www.taxtmi.com/article/detailed?id=8882