https://www.taxtmi.com/caselaws?id=762990 Gujarat HC allowed petition challenging refund sanction orders under Section 54 CGST Act. Authorities had withdrawn refund claiming petitioner lacked unutilized ITC, ignoring transitional credit in Electronic Credit Ledger. Court held authorities adopted hyper-technical approach by depriving petitioner of CENVAT credit available on 01.07.2017, despite reflection in ledger only in August 2017 upon processing Form GST TRAN-1. Following precedent in Torrent Pharmaceuticals case, HC quashed impugned orders dated 19.02.2019, 29.04.2021, and show-cause notice dated 15.10.2021, allowing refund. en-us Tue, 22 Oct 2024 00:00:00 +0530 Tue, 08 Jul 2025 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762990 Gujarat HC allowed petition challenging refund sanction orders under Section 54 CGST Act. Authorities had withdrawn refund claiming petitioner lacked unutilized ITC, ignoring transitional credit in Electronic Credit Ledger. Court held authorities adopted hyper-technical approach by depriving petitioner of CENVAT credit available on 01.07.2017, despite reflection in ledger only in August 2017 upon processing Form GST TRAN-1. Following precedent in Torrent Pharmaceuticals case, HC quashed impugned orders dated 19.02.2019, 29.04.2021, and show-cause notice dated 15.10.2021, allowing refund. Case-Laws GST Tue, 22 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762990