https://www.taxtmi.com/caselaws?id=295703 The court allowed the Writ Petitions, setting aside the rejection of a refund claim for not being filed online as mandated. Emphasizing the timely submission of returns and absence of irregularities, the court directed the claims to be promptly processed for refund issuance, highlighting the need to prioritize claim substance over procedural technicalities to prevent unjust denials based on formalities. en-us Fri, 07 Feb 2020 00:00:00 +0530 Wed, 16 Jun 2021 10:35:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295703 The court allowed the Writ Petitions, setting aside the rejection of a refund claim for not being filed online as mandated. Emphasizing the timely submission of returns and absence of irregularities, the court directed the claims to be promptly processed for refund issuance, highlighting the need to prioritize claim substance over procedural technicalities to prevent unjust denials based on formalities. Case-Laws VAT and Sales Tax Fri, 07 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295703