GST Refund Claim: Technical Grounds Alone Not Sufficient for Rejection

Renuka Sugars Ltd Vs State of Gujarat (Gujarat High Court)

In the case of Renuka Sugars Ltd vs State of Gujarat, the Gujarat High Court examines the issue of GST refund under the “any other” category. The petitioner lodged a supplementary refund claim for a balance amount due to an arithmetical error. This article provides an analysis of the court’s decision and its implications.

The court analyzes the relevant provisions of the CGST Act and CGST Rules, clarifying the mea

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