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GST Refund Denied Due to Portal Glitch: Technical Grounds Rejected by Gujarat HC
Case Law Details
- Case Name
- Jyoti Agro Vs Deputy Commissioner of State Tax (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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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 ...
