Zero-rated supply refund cannot be denied for failure to upload shipping details when genuine shipping bills are later produced.

A refund claim for unutilised accumulated input tax credit arising from zero-rated supply could not be rejected merely because shipping details were not uploaded in Form GSTR-1, where the shipping bills were later produced in hard copy and their genuineness was not disputed. The Court noted that the omission was bona fide, an amendment attempt had failed because the portal did not permit correction, and there was no material showing fabrication or deliberate suppression. The authority was therefore required to verify the hard copies and consider amendment for verification purposes instead of refusing the claim on a rigid procedural ground.

---

---

Issues: Whether the refund claim for unutilized accumulated input tax credit arising from zero rated supply could be rejected merely because the shipping details were not uploaded in Form GSTR-1, when the shipping bills were later produced in hard copy and the genuineness of the bills was not disputed.

Analysis: The claim was rejected only on the ground that the shipping details had not been uploaded in the portal. The petitioner subsequently produced the shipping bills, and the record showed that an attempt was made to amend Form GSTR-1, but the portal did not permit the correction. The shipping bills were not shown to be fabricated or generated later, and there was no material to suggest deliberate suppression. In such circumstances, a bona fide inadvertent omission in uploading details should not defeat the substantive refund entitlement, particularly when the authorities can verify the genuineness of the bills and there is no gain to be derived by withholding them. The authority was therefore required to consider the hard copies and permit verification rather than reject the claim on a rigid procedural basis.

Conclusion: The refund claim could not be rejected solely for non-uploading of the shipping details, and the authority was directed to consider the hard copies, permit amendment for verification purposes, and decide the refund prayer in accordance with law.

---