https://www.taxtmi.com/caselaws?id=753507 The Rajasthan HC disposed of a petition regarding refund of unutilized ITC used in zero-rated supply of goods. The petitioner had submitted refund applications for December 2018 under "Any Other" category on GST portal but later realized arithmetical errors and filed supplementary applications. Following Gujarat HC precedent in Messrs Shree Renuka Sugars Ltd. case, the court held that technical errors or electronic system lacunae cannot deny benefits when substantive conditions are satisfied. The petition was disposed with liberty to petitioner to manually submit refund applications for remaining amounts, subject to respondent authorities' scrutiny and decision in accordance with law. en-us Fri, 10 May 2024 00:00:00 +0530 Tue, 04 Jun 2024 08:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753507 The Rajasthan HC disposed of a petition regarding refund of unutilized ITC used in zero-rated supply of goods. The petitioner had submitted refund applications for December 2018 under "Any Other" category on GST portal but later realized arithmetical errors and filed supplementary applications. Following Gujarat HC precedent in Messrs Shree Renuka Sugars Ltd. case, the court held that technical errors or electronic system lacunae cannot deny benefits when substantive conditions are satisfied. The petition was disposed with liberty to petitioner to manually submit refund applications for remaining amounts, subject to respondent authorities' scrutiny and decision in accordance with law. Case-Laws GST Fri, 10 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753507