2020 (11) TMI 788

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..... ocate ORDER DR. S. MURALIDHAR, J. 1. The grievance in the present petition is in a narrow compass. According to the Petitioner, despite applying for refund of unutilized Input Tax Credit amounting to Rs. 14,21,479/- accumulated on account of inverted tax structure, in form RFD-01, under Section 54 (3) (b) of the Central Goods and Service Tax Act, 2017 ('CGST Act'), read with the relevant CGST .....

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..... ed for uploading the said form, the Petitioner attempted to upload the form again on 5th March, 2020. When it was unsuccessful in doing so, it filed another complaint. The Petitioner has annexed with the petition screenshots of the display messages, complaints filed by it and the replies thereto. 3. The present petition has been filed seeking a direction to the Respondents to issue the refund of .....

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