Varshan Enterprises Vs Supdt, Central Tax
Date: December 9, 2022
Subject Matter
When Rule 97A permits manual filing, seeking refund by electronic mode only may not be proper.
Summary
When Rule 97A of the CGST Rules also permits manual filing restriction in Circular, dated 18.11.2019, seeking refund by electronic mode only may not be proper. In the light of the principles stated in the above decisions, the amounts that were paid b…
This Writ Petition, under Article 226 of the Constitution of India, came to be filed by the petitioner for the following relief: “…………… to issue an appropriate writ, order or direction, more in the nature of Writ of Mandamus, setting aside the communication of the Superintendent of Central GST, Bheemavaram Range vide his Reference No: OC No:-151/2021 dated…