TMI Blog2024 (2) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - AMRITA SINHA, J. For the Petitioner : Dr. Avinash Podder Mr. Dhiraj Lakhotia Ms. Radhika Agarwal Ms. Khushi Kundu. For the CGST : Mr. Ratan Banik M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shipping details could not be uploaded at the time of seeking refund. Admittedly, the shipping bills were forwarded and annexed at the time of preferring the appeal. 6. The petitioner prays for setting aside the order passed by the appellate authority and further directing refund of the entire amount. 7. Learned advocate representing the CGST authority submits that as the petitioner failed to upload the relevant details in Form GSTR 1, accordingly, the claim of the petitioner stood rejected. 8. There is no provision under which the claim can be revived at this stage. 9. It has been submitted that as law requires submission of the shipping details for obtaining refund, the petitioner was legally bound to supply the details of the shipping bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shipping bills. The petitioner would lose a sum of nearly five crore of rupees on account of not uploading the shipping bills in proper time. 15. It is not the case of the respondents that the shipping bills were generated later on. It is also not the case that the shipping bills are not genuine. 16. 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. 16. Circular No. 125 relied upon by the respondent autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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