https://www.taxtmi.com/caselaws?id=431586 The HC allowed the refund of IGST with 6% interest, recognizing that delays and difficulties arose from GSTN software errors rather than any fault of the petitioner or tax officers. The court emphasized that shipping bills serve as deemed refund applications and that the automatic refund process depends heavily on accurate data matching by GSTN. It held that GSTN must address system shortcomings promptly to prevent recurring issues and recommended direct, response-based communication between authorities and GSTN on the portal. The refund claim was upheld due to the absence of dispute and prior partial refunds credited to the petitioner's account. en-us Fri, 02 Dec 2022 00:00:00 +0530 Tue, 12 Aug 2025 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431586 The HC allowed the refund of IGST with 6% interest, recognizing that delays and difficulties arose from GSTN software errors rather than any fault of the petitioner or tax officers. The court emphasized that shipping bills serve as deemed refund applications and that the automatic refund process depends heavily on accurate data matching by GSTN. It held that GSTN must address system shortcomings promptly to prevent recurring issues and recommended direct, response-based communication between authorities and GSTN on the portal. The refund claim was upheld due to the absence of dispute and prior partial refunds credited to the petitioner's account. Case-Laws GST Fri, 02 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431586