2023 (3) TMI 677 - HC - GST

Refund of CGST and SGST paid alongwith interest - typographical error had crept in the return regarding the declared turnover - petitioner’s request for processing of refund has been rejected as the return was not rectified - HELD THAT:- The respondents, states that she has received instructions that the petitioner has provided documents for rectification of the error that had crept in its return and if the matter is remanded to the Adjudicating Authority, the petitioner’s request for refund would be considered afresh.

The order dated 11.12.2020 passed by the Adjudicating Authority rejecting the petitioner’s application for refund as well as the order dated 25.10.2021 (sent on 01.11.2021) are set aside - the petitioner’s application for refund is restored before the Adjudicating Authority to be decided afresh.

The petition is disposed of.