https://www.taxtmi.com/caselaws?id=431918 HC allowed the writ petition, holding that amounts paid by petitioner due to an inadvertent error in the recipient GSTIN entry cannot be retained by respondents. The court found the 2019 Circular's restriction to electronic refunds improper where Rule 97A permits manual filing, and thus the petitioner could not be compelled to follow an impossible procedure. The claim is not barred by limitation, and respondents must permit rectification/refund or grant ITC to the correct party rather than treat the payments as tax due to them. en-us Fri, 09 Dec 2022 00:00:00 +0530 Tue, 02 Sep 2025 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431918 HC allowed the writ petition, holding that amounts paid by petitioner due to an inadvertent error in the recipient GSTIN entry cannot be retained by respondents. The court found the 2019 Circular's restriction to electronic refunds improper where Rule 97A permits manual filing, and thus the petitioner could not be compelled to follow an impossible procedure. The claim is not barred by limitation, and respondents must permit rectification/refund or grant ITC to the correct party rather than treat the payments as tax due to them. Case-Laws GST Fri, 09 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431918