The Hon’ble Gujarat High Court in Aartos International LLP v. Deputy Commissioner (Customs) [R/Special Civil Application No. 14649 of 2022, dated December 2, 2022] has held that the Assessees are not to be dragged to the Court when in fact there is nothing for the Court to adjudicate except pointing out to the limitation of the software of the Revenue Department, in a matter challenging the non-issuance of the refund. Further held that, refund claim should not be rejected due to the deficiency of Goods and Service Tax Network (“GSTN”) and thus allowed the refund claim of the Integrated Goods and Services Tax (“IGST”) with interest at the rate of 6 percent.
Source a2ztaxcorp
