Bombay High Court Allows Refund Claim Despite Non-Electronic Filing in GST Case — Circular Cannot Override Statutory Provisions. Refund application filed manually under Section 54 of CGST Act, 2017 held valid as Circular No. 125/44/2019-GST requiring electronic filing is directory, not mandatory.
14 Feb 2022The petitioners, C.P. Ravindranath Menon and Sindhu Ravindranath Menon, filed a writ petition under Article 226 of the Constitution of India before th...




