https://www.taxtmi.com/caselaws?id=403109 The court granted the writ petition, directing the respondents to either open the GSTN Portal or manually accept the refund applications for unutilized Input Tax Credit of compensation cess for the periods 2017-18 and 2018-19. The court emphasized that procedural requirements for claiming the refund were not relaxed, except due to the non-communication of resolution comments. Authorities were instructed to process the refund applications in compliance with the law. en-us Mon, 04 Jan 2021 00:00:00 +0530 Wed, 11 Aug 2021 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403109 The court granted the writ petition, directing the respondents to either open the GSTN Portal or manually accept the refund applications for unutilized Input Tax Credit of compensation cess for the periods 2017-18 and 2018-19. The court emphasized that procedural requirements for claiming the refund were not relaxed, except due to the non-communication of resolution comments. Authorities were instructed to process the refund applications in compliance with the law. Case-Laws GST Mon, 04 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403109