https://www.taxtmi.com/caselaws?id=759288 Exports routed through Tuticorin Port and alleged upload errors in GSTR-1 were said to have impeded refund processing, including the application of Rule 9(3) of the CGST Rules, 2017. The High Court directed the additional respondent, being the appropriate officer, to consider the petitioner's representation afresh, afford an opportunity of hearing, and pass orders in accordance with law within two months from receipt of a certified copy of the judgment. The court expressly reserved any opinion on the merits of the refund claim and confined the direction to fresh consideration of the representation. en-us Mon, 05 Aug 2024 00:00:00 +0530 Sat, 10 May 2025 21:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759288 Exports routed through Tuticorin Port and alleged upload errors in GSTR-1 were said to have impeded refund processing, including the application of Rule 9(3) of the CGST Rules, 2017. The High Court directed the additional respondent, being the appropriate officer, to consider the petitioner's representation afresh, afford an opportunity of hearing, and pass orders in accordance with law within two months from receipt of a certified copy of the judgment. The court expressly reserved any opinion on the merits of the refund claim and confined the direction to fresh consideration of the representation. Case-Laws GST Mon, 05 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759288