https://www.taxtmi.com/caselaws?id=415297 The Court held that Circular No. 125/44/2019-GST mandating online filing of refund applications was ultra vires the CGST Act. Rule 97A allows manual filing alongside electronic filing, and the Court emphasized its importance. The Superintendent erred in not accepting manual applications, and the Court directed reprocessing of the refund application manually. The Court stressed compliance with both circular instructions and statutory rules, allowing timely refunds for eligible applicants. The writ petition was allowed, emphasizing adherence to statutory provisions and circular instructions in processing refund applications. en-us Tue, 30 Nov 2021 00:00:00 +0530 Sat, 29 Mar 2025 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415297 The Court held that Circular No. 125/44/2019-GST mandating online filing of refund applications was ultra vires the CGST Act. Rule 97A allows manual filing alongside electronic filing, and the Court emphasized its importance. The Superintendent erred in not accepting manual applications, and the Court directed reprocessing of the refund application manually. The Court stressed compliance with both circular instructions and statutory rules, allowing timely refunds for eligible applicants. The writ petition was allowed, emphasizing adherence to statutory provisions and circular instructions in processing refund applications. Case-Laws GST Tue, 30 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415297