Tax Refund Triumph: Typographical Error Overturned, Petitioner Wins Right to Corrected Application and Potential Reimbursement

HC allowed petitioner's refund application after identifying a typographical error in tax return. Despite initial rejection, court ordered Adjudicating Authority to reconsider refund request within four weeks, noting the error was minor and did not impact actual tax calculations. Respondents agreed to review and process the corrected application.

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Issues involved:
The issues involved in the judgment are the rejection of the petitioner's application for refund due to a typographical error in the return regarding the declared turnover and the delay in setting up the GST Appellate Tribunal.

Regarding the rejection of the application for refund:
The petitioner's application for refund was rejected because of a typographical error in the return where the turnover was incorrectly reported as &8377;10,18,10,097/- instead of &8377;1,01,81,097/-. Despite the correct tax details, the refund request was denied. The Court expressed a prima facie view that the rejection was unwarranted and ordered the matter to be remanded to the Adjudicating Authority for reevaluation after rectifying the error. The respondents confirmed that the petitioner had submitted documents to rectify the mistake, and if the matter is sent back, the refund request would be reconsidered. Consequently, the orders rejecting the refund application were set aside, and the application was restored for fresh consideration by the Adjudicating Authority. The Authority was directed to process the application promptly, preferably within four weeks.

Regarding the delay in setting up the GST Appellate Tribunal:
The petitioner also sought a direction to set up the GST Appellate Tribunal promptly. This issue was not explicitly addressed in the summary of the judgment provided, but the Court's focus seemed to be primarily on the refund application matter.

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