GST refund cannot be rejected for mere non-uploading of shipping bill details in Form GSTR-1

Sunil Kumar Poddar Vs Additional Commissioner(Appeal) (Calcutta High Court) In a recent legal development, the Calcutta High Court delivered a significant judgment in the case of Sunil Kumar Poddar vs. Additional Commissioner (Appeal) concerning the rejection of a Goods and Services Tax (GST) refund. The petitioner, engaged in zero-rated supply of goods, sought refund of unutilized Input Tax Credit but faced rejection on the grounds of non-uploading of shipping details in Form GST RFD-01. This article delves into the details of the case and the court’s ruling. Background: The petitioner...