IGST refund denial due to portal's bar on rectification of GSTR-01, challenged before HC
Delhi HC issues notice in writ challenging restrictions placed by the common portal, by not allowing rectification in the details of export invoice pertaining to FY 2017-18; Petitioner was denied refund of IGST due to inadvertent mistake while entering export invoice number in GSTR-01; Petitioner claims that restriction placed on GSTN as to rectification of invoice number is not supported by the provisions of law and is completely arbitrary; Thus, seeks directions to the Reve...