Taxpayer Wins Input Tax Credit Battle: Shipping Bill Technicality Overcome, Refund Path Cleared Under Rule 36(4)

Mr. Sunil Kumar Poddar Versus The Additional Commissioner (Appeal), Siliguri Appeal Commissionerate & Ors.

Mr. Sunil Kumar Poddar Versus The Additional Commissioner (Appeal), Siliguri Appeal Commissionerate & Ors. - 2024 (82) G. S. T. L. 341 (Cal.) 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.