TMI BlogRefund of the unutilized accumulated Input Tax Credit in case of Export - failure to upload the shipping...Refund of the unutilized accumulated Input Tax Credit in case of Export - failure to upload the shipping details - The High Court noted 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 ..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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