https://www.taxtmi.com/caselaws?id=754227 The SC examined a GST refund dispute, finding the petitioner's manual refund applications valid under Rule 97A. The Court criticized the respondent's rejection based on a circular, emphasizing that registration timing and electronic filing requirements should not impede refund claims. The writ petition was allowed, with the matter remitted for fresh consideration and costs awarded to the petitioner. en-us Mon, 10 Jun 2024 00:00:00 +0530 Sat, 03 May 2025 13:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754227 The SC examined a GST refund dispute, finding the petitioner's manual refund applications valid under Rule 97A. The Court criticized the respondent's rejection based on a circular, emphasizing that registration timing and electronic filing requirements should not impede refund claims. The writ petition was allowed, with the matter remitted for fresh consideration and costs awarded to the petitioner. Case-Laws GST Mon, 10 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754227