https://www.taxtmi.com/article/detailed?id=15379 The court held that technical limitations of the GST portal cannot defeat a taxpayer's substantive entitlement to re-credit of Input Tax Credit; where the portal lacks functionality to issue PMT-03 or re-credit amounts adjusted against demands or erroneous refunds, the department must post the credited amount to the taxpayer's Electronic Credit Ledger and may effect manual re-credit to ensure statutory rights are honoured. en-us Tue, 11 Nov 2025 08:20:50 +0530 Tue, 11 Nov 2025 08:20:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15379 The court held that technical limitations of the GST portal cannot defeat a taxpayer's substantive entitlement to re-credit of Input Tax Credit; where the portal lacks functionality to issue PMT-03 or re-credit amounts adjusted against demands or erroneous refunds, the department must post the credited amount to the taxpayer's Electronic Credit Ledger and may effect manual re-credit to ensure statutory rights are honoured. Articles Goods and Services Tax - GST Tue, 11 Nov 2025 08:20:50 +0530 https://www.taxtmi.com/article/detailed?id=15379