Technical objections should not obstruct substantive justice under GST laws

JEM Exporter Vs Union of India (Bombay High Court) Introduction: In the landmark case of JEM Exporter vs Union of India, the Bombay High Court has set a precedent in interpreting the law surrounding input tax credits under the Central Goods and Services Tax Act (CGST Act). This case involves a dispute over the issuance of composite notices and procedural lapses, with substantial implications for businesses. Analysis: The petitioner, JEM Exporter, a mobile phone exporter, lodged a claim for the refund of input tax credit under section 54(3) of the CGST Act. Subsequently, a show cause notice und...