AMN Life Pvt Ltd Vs Union of India
Date: June 10, 2024
Subject Matter
Circular cannot override the rule which permits manual filing of a refund application
Summary
The petitioner had applied for a refund of GST for the financial years 2017-2018, 2018-2019, and 2020-2021 through an email, as they were unable to file electronically due to their registration date falling in October 2020. The 5th respondent decline…
FULL TEXT OF THE JUDGMENT/ORDER OF HIMACHAL PRADESH HIGH COURT In this writ petition, the petitioner assails order dt. 28.07.2022 passed by the 5 th respondent declining to consider the applications for refund of GST for the financial years 2017-2018, 2018-2019 & 2020-2021 made through an email dt. 30.05.2022 on three grounds (a) that an application form i.e. RFD-01 had not been filed; (b) tha…