https://www.taxtmi.com/highlights?id=96067 The principal issue was whether the taxpayer's refund claim for accumulated input tax credit, filed in Form GST RFD-01 after portal-size constraints prevented uploading supporting shipping bills and after earlier rejection and re-credit to the electronic credit ledger, was maintainable despite the portal error and the issuance of a deficiency memo under Rule 89(5) alleging non-debit of credit. The court found the claim substantively supported by compliance with Circular No.125/44/2019-GST and related submissions, and directed respondents to verify the enclosed documents and process the refund claim accordingly, allowing the petition. - HC en-us Thu, 15 Jan 2026 18:35:15 +0530 Thu, 15 Jan 2026 18:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96067 The principal issue was whether the taxpayer's refund claim for accumulated input tax credit, filed in Form GST RFD-01 after portal-size constraints prevented uploading supporting shipping bills and after earlier rejection and re-credit to the electronic credit ledger, was maintainable despite the portal error and the issuance of a deficiency memo under Rule 89(5) alleging non-debit of credit. The court found the claim substantively supported by compliance with Circular No.125/44/2019-GST and related submissions, and directed respondents to verify the enclosed documents and process the refund claim accordingly, allowing the petition. - HC Highlights GST Thu, 15 Jan 2026 18:35:15 +0530 https://www.taxtmi.com/highlights?id=96067