Kerala High Court
For assessee
Case-law directory
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
Kerala High Court
Where assessee filed online refund application within limitation period and acknowledgment was given, treating later manual filing date as relevant for limitation under Rule 97A was arbitrary, and refund claim had to be considered with reference to acknowledged online application date, thus rejection of refund as time-barred was unsustainable