Kerala High Court: Technical Glitches Not to Hinder Grant of Tax Refunds - (21 Oct 2021)
GOODS AND SERVICES TAX
Kerala High Court has ruled that technical glitches should not stand in the way of ultimate grant of relief by way of refund to taxpayers. The Court has observed that such hindrance would affect the confidence of taxpayers to deposit the amount required under Section 129 of the State Goods and Services Tax (SGST) Act, 2017 and has directed the respondent authorities to grant tax refund.
Tags : KERALA HIGH COURT GRANT OF TAX REFUNDS
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