https://www.taxtmi.com/caselaws?id=404274 The court ruled that entitlement to a refund does not excuse non-compliance with tax obligations. The petitioner's E-Way Bill generation facility was at risk of being blocked for failure to file GST returns due to an unresolved refund claim under the new Industrial Policy resolution. The court directed the GST Department to promptly review the refund claim and instructed the petitioner to submit a representation justifying their claim within three days. Failure to comply would result in the lifting of the interim order preventing the blocking of the EWB Portal. The judgment focused solely on resolving the refund issue. en-us Mon, 15 Feb 2021 00:00:00 +0530 Sat, 22 Mar 2025 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404274 The court ruled that entitlement to a refund does not excuse non-compliance with tax obligations. The petitioner's E-Way Bill generation facility was at risk of being blocked for failure to file GST returns due to an unresolved refund claim under the new Industrial Policy resolution. The court directed the GST Department to promptly review the refund claim and instructed the petitioner to submit a representation justifying their claim within three days. Failure to comply would result in the lifting of the interim order preventing the blocking of the EWB Portal. The judgment focused solely on resolving the refund issue. Case-Laws GST Mon, 15 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404274