Refund of GST - declarations were not signed in physical mode - ...

Court: GST Refund Valid with Digital Signatures per Rule 26, Physical Signatures Not Mandatory for Approval.

May 15, 2023

Case Laws GST HC

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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Refund of GST - declarations were not signed in physical mode - ...

Court: GST Refund Valid with Digital Signatures per Rule 26, Physical Signatures Not Mandatory for Approval.

May 15, 2023

Case Laws GST HC

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