https://www.taxtmi.com/caselaws?id=422600 HC held that a manually submitted refund claim cannot be rejected solely for not being filed online, noting Rule 97A treats references to electronic filing as inclusive of manual filing. The manual application dated 01.09.2020 was to be treated as a refund application. The revenue authority was directed to allow the claimant opportunity to meet any objections, produce supporting documents and be heard before relying on those objections. The writ petition was disposed of with those directions. en-us Thu, 13 Jan 2022 00:00:00 +0530 Mon, 01 Sep 2025 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422600 HC held that a manually submitted refund claim cannot be rejected solely for not being filed online, noting Rule 97A treats references to electronic filing as inclusive of manual filing. The manual application dated 01.09.2020 was to be treated as a refund application. The revenue authority was directed to allow the claimant opportunity to meet any objections, produce supporting documents and be heard before relying on those objections. The writ petition was disposed of with those directions. Case-Laws GST Thu, 13 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422600