https://www.taxtmi.com/caselaws?id=407540 The court allowed the application seeking exemption from filing attested affidavits with the writ petition, provided they are submitted within three days of the court resuming normal work patterns. The main issue involved the rejection of a refund claim for income tax credit under the IGST Act due to non-submission of bank realisation certificates. The court noted the lack of evidence connecting the relevant provisions cited by the respondent and issued a notice for further examination. The next hearing is scheduled for 28.05.2021 to address the issues raised in the writ petition. en-us Fri, 07 May 2021 00:00:00 +0530 Tue, 25 Mar 2025 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407540 The court allowed the application seeking exemption from filing attested affidavits with the writ petition, provided they are submitted within three days of the court resuming normal work patterns. The main issue involved the rejection of a refund claim for income tax credit under the IGST Act due to non-submission of bank realisation certificates. The court noted the lack of evidence connecting the relevant provisions cited by the respondent and issued a notice for further examination. The next hearing is scheduled for 28.05.2021 to address the issues raised in the writ petition. Case-Laws GST Fri, 07 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407540