https://www.taxtmi.com/caselaws?id=429442 HC held that the online filing date on the common portal constitutes the date of filing under Section 54 of the CGST Act and Rule 89, so the refund claim was not time-barred despite a later physical submission; the Circular procedure cannot override the statute. The respondents were directed to re-credit Rs.3,37,076 into the petitioner's electronic credit ledger with 9% p.a. interest from 19.11.2019 until realization. Petition allowed. en-us Fri, 21 Oct 2022 00:00:00 +0530 Mon, 01 Sep 2025 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429442 HC held that the online filing date on the common portal constitutes the date of filing under Section 54 of the CGST Act and Rule 89, so the refund claim was not time-barred despite a later physical submission; the Circular procedure cannot override the statute. The respondents were directed to re-credit Rs.3,37,076 into the petitioner's electronic credit ledger with 9% p.a. interest from 19.11.2019 until realization. Petition allowed. Case-Laws GST Fri, 21 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429442