https://www.taxtmi.com/caselaws?id=309165 Manual filing of Form ST-21 is permitted where the online upload facility is unavailable, and the department is directed to process the refund within the specified timelines after receipt of the form. The Court expressly preserved the parties' rights and did not decide whether Form ST-21 is a mandatory precondition for refund of a pre-deposit, leaving that substantive issue open for determination. It also directed the respondents to file a counter-affidavit within four weeks and allowed a rejoinder within four weeks thereafter, regulating the conduct of the proceedings without adjudicating the merits. en-us Wed, 09 May 2018 00:00:00 +0530 Tue, 15 Aug 2023 14:43:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309165 Manual filing of Form ST-21 is permitted where the online upload facility is unavailable, and the department is directed to process the refund within the specified timelines after receipt of the form. The Court expressly preserved the parties' rights and did not decide whether Form ST-21 is a mandatory precondition for refund of a pre-deposit, leaving that substantive issue open for determination. It also directed the respondents to file a counter-affidavit within four weeks and allowed a rejoinder within four weeks thereafter, regulating the conduct of the proceedings without adjudicating the merits. Case-Laws VAT and Sales Tax Wed, 09 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309165