https://www.taxtmi.com/highlights?id=63565 Rejection of refund claim on the ground that such claim has been put forward manually and not by way of online - it seems that the respondent No.4 has no idea about Rule 97A of the Rules which starts with the non-obstante clause. Rule 97A clarifies that notwithstanding anything contained in Chapter x of the Rules any reference to electronic filing of an application would include manual filing of the said application. - HC en-us Thu, 19 May 2022 12:38:00 +0530 Thu, 19 May 2022 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63565 Rejection of refund claim on the ground that such claim has been put forward manually and not by way of online - it seems that the respondent No.4 has no idea about Rule 97A of the Rules which starts with the non-obstante clause. Rule 97A clarifies that notwithstanding anything contained in Chapter x of the Rules any reference to electronic filing of an application would include manual filing of the said application. - HC Highlights GST Thu, 19 May 2022 12:38:00 +0530 https://www.taxtmi.com/highlights?id=63565