GST Appeal Can’t Be Rejected on Technical Grounds Not Provided by Statute: Gujarat HC

RGS Impex Pvt. Ltd. through Jinil Atulbhai Rachchh Vs  State of Gujarat & Ors. (Gujarat High Court)

In the case of RGS Impex Pvt. Ltd. vs. State of Gujarat & Ors., the petitioner challenged the rejection of their GST refund appeal on the grounds of not submitting a certified copy of the refund rejection order. RGS Impex, a cotton and yarn exporter, had filed for a refund under the Inverted Tax Structure category, claiming Rs. 1.52 crore for the period between October 2017 and March 2018. However, the authorities only approved a partial refund of Rs. 96.15 lakh, pr

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