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Del. HC: Refund Can’t be Denied if Application Couldn’t be Uploaded Due to Technical Glitches - (28 Dec 2023)

GOODS AND SERVICES TAX

Delhi High Court has held that the assessee’s legitimate right to seek refund couldn’t be foreclosed if he attempted to upload his application for refund but could not do so on account of technical glitches in the electronic system of the GST authorities.

Tags : DELHI HIGH COURT   REFUND   TECHNICAL GLITCHES  

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