GST Refund Denied Due to Portal Glitch: Technical Grounds Rejected by Gujarat HC

Jyoti Agro Vs Deputy Commissioner of State Tax (Gujarat High Court) The writ petition was filed seeking refund of Integrated Goods and Services Tax (IGST) amounting to ₹25,09,124 arising from zero-rated supplies, along with consequential reliefs. The petitioner had initially filed a refund application in Form GST RFD-01 on 24.06.2022 under Section 54(3) of the CGST Act, 2017 for accumulated Input Tax Credit (ITC) for the period October 2021 to May 2022. While complying with Circular No. 125/44/2019-GST dated 18.11.2019, the petitioner could not upload shipping bills on the GST portal due to ...