Home Case Index All Cases GST GST + HC GST - 2024 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (2) TMI 131 - CALCUTTA HIGH COURTRefund of the unutilized accumulated Input Tax Credit - Rejection on the ground that the petitioner failed to upload the shipping details - HELD THAT:- If a tax payer possesses the valid shipping bills, but for some reason may not have been able to upload the same in Form GSTR 1 at the time of claiming refund, the law should not be so rigid so as not to permit the claimant to rectify the mistake that has been committed inadvertently. There is nothing on record to show that the petitioner deliberately did not upload the required details. Apart from the fact that the petitioner did not upload the shipping details in Form GSTR-1, there is no reason for withholding or rejecting the claim for refund sought for by the petitioner. The respondent no. 2 being the Assistant Commissioner, CGST & Central Excise, Jalpaiguri Division is directed to take into consideration the hardcopy of the shipping bills submitted by the petitioner for consideration of his prayer for refund of the unutilized accumulated Input Tax Credit on account of zero rated supply - Petition dismissed.
|