https://www.taxtmi.com/highlights?id=89199 HC held that manual refund applications under CGST Rules are maintainable. The court invalidated the tax authority's rejection of a 100% EOU's input tax credit refund application solely on grounds of manual filing. Relying on Rule 97A's non-obstante clause, the court determined that manual applications are valid, and electronic filing is not the exclusive method. The impugned order dated 10.08.2022 was set aside, effectively allowing the petitioner's refund application and establishing that procedural rejection without substantive examination is impermissible. en-us Sat, 07 Jun 2025 08:32:51 +0530 Sat, 07 Jun 2025 08:32:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=89199 HC held that manual refund applications under CGST Rules are maintainable. The court invalidated the tax authority's rejection of a 100% EOU's input tax credit refund application solely on grounds of manual filing. Relying on Rule 97A's non-obstante clause, the court determined that manual applications are valid, and electronic filing is not the exclusive method. The impugned order dated 10.08.2022 was set aside, effectively allowing the petitioner's refund application and establishing that procedural rejection without substantive examination is impermissible. Highlights GST Sat, 07 Jun 2025 08:32:51 +0530 https://www.taxtmi.com/highlights?id=89199