https://www.taxtmi.com/caselaws?id=448980 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. en-us Tue, 30 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448980 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. Case-Laws GST Tue, 30 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448980