IGST refund denial due to portal's bar on rectification of GSTR-01, challenged before HC

Feb 21,2020

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...


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