https://www.taxtmi.com/caselaws?id=460309 The Kerala High Court note concerns refund of sanctioned Input Tax Credit under GST and the procedure for crediting that refund. It records that the petitioner was directed to file GST Form DRC-03 within two weeks, and that upon such filing the sanctioned refund amount was to be credited to the petitioner's account. The operative effect is that refund credit was made conditional on filing the prescribed form. en-us Mon, 11 Sep 2023 00:00:00 +0530 Sat, 19 Apr 2025 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460309 The Kerala High Court note concerns refund of sanctioned Input Tax Credit under GST and the procedure for crediting that refund. It records that the petitioner was directed to file GST Form DRC-03 within two weeks, and that upon such filing the sanctioned refund amount was to be credited to the petitioner's account. The operative effect is that refund credit was made conditional on filing the prescribed form. Case-Laws GST Mon, 11 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460309