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2026 (8) TMI 305

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....or the Respondent : Mr. R. Gowri Shankar Senior Standing Counsel ORDER The petitioner is before this Court challenging the impugned order dated 10.12.2025, whereby the request of the petitioner to process the online refund claims filed by the petitioner for refund of IGST under the provisions of the respective GST enactments has been rejected with the following observations: "2. It ....

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....mount does not tally with sum of eligible latest GST amount. 4 7229669 24.01.2023 Scroll is already generated. Scroll No.60262/2024 dated 25.11.2024. IGST Amt sanctioned is Rs. 469637/- 3. It is further informed that there is no legal as well as practical provisions available at out end to sanction IGST manually. This is for your kind information please." 2. On a perusal of....