https://www.taxtmi.com/highlights?id=78472 The High Court considered a case regarding refund of Input Tax Credit. The petitioner's refund application was rejected due to lack of supporting documents. The petitioner argued that due to portal closure, they couldn't rectify the deficiencies or file a fresh application. The court emphasized that procedural rules should facilitate justice, not deny legitimate claims. The court allowed the petitioner to manually submit a refund application within two weeks, addressing the deficiencies mentioned in the deficiency memo. en-us Thu, 13 Jun 2024 08:11:34 +0530 Thu, 13 Jun 2024 08:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=78472 The High Court considered a case regarding refund of Input Tax Credit. The petitioner's refund application was rejected due to lack of supporting documents. The petitioner argued that due to portal closure, they couldn't rectify the deficiencies or file a fresh application. The court emphasized that procedural rules should facilitate justice, not deny legitimate claims. The court allowed the petitioner to manually submit a refund application within two weeks, addressing the deficiencies mentioned in the deficiency memo. Highlights GST Thu, 13 Jun 2024 08:11:34 +0530 https://www.taxtmi.com/highlights?id=78472