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GST refund cannot be rejected for mere non-uploading of shipping bill details in Form GSTR-1
Case Law Details
- Case Name
- Sunil Kumar Poddar Vs Additional Commissioner(Appeal) (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Sunil Kumar Poddar Vs Additional Commissioner(Appeal) (Calcutta High Court)
In a recent legal development, the Calcutta High Court delivered a significant judgment in the case of Sunil Kumar Poddar vs. Additional Commissioner (Appeal) concerning the rejection of a Goods and Services Tax (GST) refund. The petitioner, engaged in zero-rated supply of goods, sought refund of unutilized Input Tax Credit but faced rejection on the grounds of non-uploading of shipping details in Form GST RFD-01. This article delves into the details of the case and the court’s ruling.
Background: The petitioner...
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