GST – Andhra Pradesh High Court: When Rule 97A of the CGST Rules also permits manual filing restriction in Circular, dated 18.11.2019, seeking refund by electronic mode only is not proper – Tax paid mistakenly due to incorrect reporting in returns cannot be said to be barred by limitation - Petitioner directed to file a manual refund application – Writ petition allowed [Order attached]

27-Dec-2022 17:07:05