Refund of GST - declarations were not signed in physical mode - ...
GST
May 15, 2023
Refund of GST - declarations were not signed in physical mode - Though non-submission of refund application along with the declarations as required under the law would certainly be illegal and that may, in appropriate case, entail rejection of the application, however, if declarations, as in the present case, are digitally authenticated in the manner prescribed under Rule 26 of the CGST Rules of 2017, non-submission of physically signed and scanned declarations may only be an irregularity, but not an illegality. - Refund to be allowed - HC
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