Manual application of refund claim when assessee unable to file refund claim on account of technical glitches. 

Facts: The assessee for period 2017-18 could not upload its application (Form GST RFD-01) for refund on GSTN portal due to technical glitches and when it attempted to upload its application for refund for next financial year 2018-19, said application was not even processed on GSTN portal and a message was displayed to assessee that first file Form GST RFD-01 for period 2017-18.

Issue: Whether in the event of system errors, refund application can be filed manually. 

Held: The Hon’ble High Court of Jharkhand gives the direction to the Competent Authority either to open GSTN portal enabling assessee to file application for refund in Form GST RFD-01 or to manually accept application for refund pertaining to period 2017-18 and 2018-19.

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