https://www.taxtmi.com/caselaws?id=790272 A taxpayer's accrued entitlement to re-credit of Input Tax Credit in the electronic credit ledger was held not to be defeated by the GST portal's lack of functionality for refund claims rejected after debit through DRC-03. The department did not dispute the entitlement; the only obstacle was the absence of a system-based option for re-credit in the relevant factual situation. The Court treated this procedural limitation as incapable of overriding a vested entitlement and indicated that manual intervention could be used to give effect to the re-credit. The practical effect was recognition of re-credit in the ledger despite the portal's technical limitation. en-us Thu, 16 Apr 2026 00:00:00 +0530 Wed, 22 Apr 2026 08:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790272 A taxpayer's accrued entitlement to re-credit of Input Tax Credit in the electronic credit ledger was held not to be defeated by the GST portal's lack of functionality for refund claims rejected after debit through DRC-03. The department did not dispute the entitlement; the only obstacle was the absence of a system-based option for re-credit in the relevant factual situation. The Court treated this procedural limitation as incapable of overriding a vested entitlement and indicated that manual intervention could be used to give effect to the re-credit. The practical effect was recognition of re-credit in the ledger despite the portal's technical limitation. Case-Laws GST Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790272