HC Directed Dept. to Consider Assessee’s Representation Regarding Refund Claim Problems Because of Faulty GSTN Portal
- News|Blog|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 20 January, 2024
Latest from Taxmann
Case Details: Dharmdeep Commodities (P.) Ltd. v. State of Gujarat - [2024] 158 taxmann.com 438 (Gujarat)
Judiciary and Counsel Details
-
- Bhargav D. Karia & Niral R. Mehta, JJ.
- Uchit N Sheth for the Petitioner.
- PY Divyeshvar for the Respondent.
Facts of the Case
The petitioner was a registered dealer and it filed application of refund for the months of December 2017 and January 2018. The refund was denied due to technical problems in the GSTN portal. It filed a writ petition before the Gujarat High Court contending that the refund application for the month of December 2017 and January 2018 was denied due to technical problems in the GSTN portal.
High Court Held
The Honorable High Court noted that the petitioner was entitled to the refund for the month of November 2017, however, the portal had taken the outstanding balance in the Electronic Credit Ledger as on February 2018 when the petitioner filed refund application. The facility for re-credit of the excess amount was not available on the portal at the relevant time and was made available only in the year 2019.
However, the refund application for December 2017 and January 2018 was considered for lower amount as the sufficient balance in the Electronic Credit Ledger was already utilized by the portal while considering the refund application for November 2017. Therefore, the Court directed the department to consider representation of the petitioner and submit findings and conclusion before the Court.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
