https://www.taxtmi.com/caselaws?id=751100 For refund claims of accumulated input tax credit under the CGST regime, where online filing had failed due to technical issues, the date of manual filing was directed to be treated as the relevant date for limitation under Section 54. Fresh online refund applications were to be processed on that basis, enabling consideration of the claims in accordance with law. en-us Wed, 27 Mar 2024 00:00:00 +0530 Wed, 30 Apr 2025 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751100 For refund claims of accumulated input tax credit under the CGST regime, where online filing had failed due to technical issues, the date of manual filing was directed to be treated as the relevant date for limitation under Section 54. Fresh online refund applications were to be processed on that basis, enabling consideration of the claims in accordance with law. Case-Laws GST Wed, 27 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751100