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2022 (12) TMI 1035 - HC - GSTRefund claim of tax wrongly paid or allowing ITC to the correct party - inadvertent mistake in filling the GST number in the GSTR-1 - seeking permission to rectify the details of the recipient of the service in the form of GSTR-1 - Difficulty in following the Circular as the GST portal did not permit to rectify the defects HELD THAT:- Admittedly, when Rule 97A of the CGST Rules also permits manual filing, restriction in Circular, dated 18.11.2019, seeking refund by electronic mode only may not be proper. The amounts that were paid by the petitioner furnishing the incorrect details cannot be taken as a tax due to the respondents, legally. When such is the scenario, the respondents cannot contend that the claim, if any, of the petitioner, is barred by limitation - it is very clear that the petitioner cannot be compelled to follow the Circular of the year 2019, which debarred the petitioner from manual filing. The petitioner cannot be compelled to do certain things which are impossible to be performed. The respondents cannot retain the disputed amount, that are paid to them, due to inadvertent error while keying the name of M/s.Vodafone Mobile Services Limited, Kandlakoya village, Medchal Mandal, Telangana State - As the Circular of the year 2019 restricts only electronic filing and as the contention of the respondents that the claim of the petitioner is barred by limitation is not acceptable, the respondents cannot retain the amount, which was paid by the petitioner. The Writ Petition is allowed.
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