https://www.taxtmi.com/caselaws?id=449135 The Bombay HC allowed the petitioner's application challenging rejection of a refund claim on limitation grounds. The court held that filing the refund application online was permissible under revenue circulars, and once properly filed within limitation, subsequent document deficiencies constituted curable defects that could not affect the filing date. The court noted that authorities failed to consider the valid online filing and that even document submission delays were covered by SC's COVID-19 limitation extensions. The refund application dated 13 September 2019 was restored to the Deputy Commissioner for adjudication on merits within eight weeks. en-us Tue, 16 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449135 The Bombay HC allowed the petitioner's application challenging rejection of a refund claim on limitation grounds. The court held that filing the refund application online was permissible under revenue circulars, and once properly filed within limitation, subsequent document deficiencies constituted curable defects that could not affect the filing date. The court noted that authorities failed to consider the valid online filing and that even document submission delays were covered by SC's COVID-19 limitation extensions. The refund application dated 13 September 2019 was restored to the Deputy Commissioner for adjudication on merits within eight weeks. Case-Laws GST Tue, 16 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449135