Clerical Mistakes in GST Returns Not a Valid Reason to Deny Export Refunds: SC

Union of India & Anr. Vs Ruhi Siraj Makda (Supreme Court of India) The matter arose from a writ petition filed before the Gujarat High Court seeking refund of Integrated Goods and Services Tax (IGST) paid on export of goods, along with interest. The petitioner had exported goods between April 2018 and September 2018 under three shipping bills and paid IGST amounting to ₹9,48,549. The exports qualified as zero-rated supplies. The dispute originated due to an error committed by the petitioner while filing Form GSTR-1. The petitioner inadvertently entered the IGST amount as zero under Table...