GST refund denied due to non-filing of LUT

David (article Assistant) (1639 Points)

29 February 2024  
Party is a export of services, has failed to furnish Letter of undertaking. All other export procedures are completed but the assessing officer denied the refund of ITC due to non filing of LUT and asked to pay GST along with interest and reclaim the GST Paid. The non filing of LUT is only a procedural lapse. and it cannot file after April of the financial year. is there any option available for the assess?