Refund cannot be denied for an inadvertent error which was subsequently rectified

Shri Shyam Footwear Vs Commissioner of Central Goods and Services Tax (Delhi High Court)  The Hon’ble Delhi High Court in the matter of M/s. Shri Shyam Footwear v. the Commissioner of Central Goods and Services Tax and Anr. [W.P. (C). 5845 of 2022 dated January 31, 2023] has set aside the order of the Revenue Department rejecting the refund application of the assessee on the grounds that the rectified information submitted by the assessee was not taken into account while passing such order. Held that, the assessee cannot be penalised for an inadvertent error in submitting an erroneous infor...