2024 (2) TMI 131 - HC - GST

Refund 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.

Summary

Issues:
The petitioner seeks refund of unutilized accumulated Input Tax Credit for zero rated supply of goods but was rejected for not uploading shipping details. The appeal before the Additional Commissioner also got rejected.

Summary:
The petitioner, in possession of relevant shipping details, failed to upload them in Form GSTR-1 for refund claiming due to misconception of law. The appellate authority relied on Circular No. 125/44/2019 requiring shipping details for refund claims. The petitioner attempted to amend GSTR-1 to include shipping details but was blocked by the portal. The authority did not consider hardcopies of shipping bills submitted during the appeal. The petitioner's inadvertent mistake should not bar rectification. The authorities should have the power to address such difficulties. Despite the omission of uploading shipping details, there was no valid reason to withhold the refund claim.

Judgment:
The Assistant Commissioner is directed to consider the hardcopy of shipping bills and permit the petitioner to amend Form GSTR-1 for verification. If the bills are genuine, the refund should be processed within eight weeks. The writ petition is dismissed, and parties can obtain a certified copy of the order upon request.