Rejection cannot be rejected on mere technicality if all substantive conditions satisfied

Messrs Shree Renuka Sugars Ltd Vs State Of Gujarat (Gujarat High Court) Gujarat High Court held that rejection of refund claim of unutilized ITC used in making zero-rated supply of goods merely on the ground of technicality unjustified as all the substantive conditions are satisfied. Facts- The present case is for the petitioner’s refund claims of unutilized ITC used in making zero-rated supply of goods during the period of 11 months in Financial Year 2020-2021 and 2021-2022. It is further stated that the petitioner has been legally entitled to refund of a sum aggregating to Rs.1,10,67,67,17...