AI Drafter 
TaxTMI 
TaxTMI 
2024 (6) TMI 114
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....s O-I-A dated 21.07.2020 (Annexure. 6) passed by the Respondent Authorities may kindly be quashed and set aside. c) direction may be given to respondent Authority to consider the refund application ignoring computational mistake. d) petitioner may be permitted to file his GSTR RED- 01A/RFD-01 for the Period of December 2018. e) any other and/or other appropriate writ, order or direction which this Hon'ble Court consider just and proper in the facts and circumstances of the Case may kindly be passed in favour of the petitioner. Learned counsel for the parties agreeable that the controversy involved in this case is covered by the decision passed by Gujarat High Court in Special Civil Application No.22339/2022- Shree Renuka Sugars LTD. Vs. State of Gujarat decided on 13.7.2023. The relevant part of the decision reads as follows: 8. The present is a case for the petitioner's refund claims of unutilized ITC used in making zero-rated supply of goods during the period of 11 months in Financial Year 2020-2021 and 2021-2022. Learned advocate for the petitioner submitted that petitioner has been legally entitled to refund of a sum aggregating to Rs. ....
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....d by the petitioner on account of arithmetical error on the part of the petitioner) cannot be filed on the portal and therefore there was no option for the petitioner to submit the application under the category "any other". Thus, we are of the view that this is nothing but technical error and for such technical error, the claim of the petitioner cannot be rejected without examining the same by the respondent authority on its own merits and in accordance with law. 12. At this stage, we would like to refer to the decision rendered by the Hon'ble Supreme Court in the case of VKC Foodsteps India Private Limited (supra), wherein the Hon'ble Supreme Court observed in para 88, 99 and 142 as under: "88. The jurisprudential basis furnishes a depiction of an ideal state of existence of GST legislation within the purview of a modern economy, as a destination-based tax. But there can be no gain saying the fact that fiscal legislation around the world, India being no exception, makes complex balances founded upon socio-economic complexities and diversities which permeate each society. The form which a GST legislation in a unitary State may take will vary considerably ....
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....cognizant of the fact that no constitutional right is being asserted to claim a refund, as there cannot be. Refund is a matter of a statutory prescription. Parliament was within its legislative authority in determining whether refunds should be allowed of unutilised ITC tracing its origin both to input goods and input services or, as it has legislated, input goods alone. By its clear stipulation that a refund would be admissible only where the unutilised ITC has accumulated on account of the rate of tax on inputs being higher than the rate of tax on output supplies, Parliament has confined the refund in the manner which we have described above. While recognising an entitlement to refund, it is open to the legislature to define the circumstances in which a refund can be claimed. The proviso to Section 54(3) is not a condition of eligibility (as the assessee's Counsel submitted) but a restriction which must govern the grant of refund under Section 54(3). We therefore, accept the submission which has been urged by Mr N Venkataraman, learned ASG. 142. The above judicial precedents indicate that in the field of taxation, this Court has only intervened to read down or interpret ....
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.... receipt of this order." 13.1. In the case of M/s Bodal Chemicals Ltd. (supra), the Division Bench of this Court observed in para 9 and 11 as under: "9. We are of the view that the respondents cannot raise their hands in despair saying that it is not possible to correct or take care of the technical glitches. The writ applicant herein has been running from pillar to post requesting the respondents to provide a solution and take care of the technical error and glitch that occurred as regards furnishing the GSTR - 6 return for recording and distributing the ISD credit of Rs. 20,52,989/-. As usual, there is no response at the end of the GSTN. The writ applicant is not allowed to distribute the ISD credit of Rs. 20,52,989/- as the same has not been recorded, reported and declared in the GSTR - 6 return. xxx xxx xxx 11. For all the aforegoing reasons, this petition succeeds and is hereby allowed. The respondents are directed to allow the writ applicant to furnish manually the GSTR - 6 return with details of the ISD credit of Rs. 20,52,989/- and also permit distribution of such credit to the constituents of the writ applicant. Let this entire exercise ....