M/s JYOTI AGRO v. DEPUTY COMMISSIONER OF STATE TAX & ANR. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
M/s JYOTI AGRO
v.
DEPUTY COMMISSIONER OF STATE TAX & ANR.
R/SPECIAL CIVIL APPLICATION No. 5982 of 2023 dated 08.01.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 54 & 107
Rule Number : Rule 89
Rule Name : Central Goods & Services Tax Rules, 2017
Notification/Circular : Circular No. 125/44/2019-GST dated 18.11.2019
Decision : In favour of assessee
Refund of accumulated ITC – Zero-rated supplies – Refund application rejected due to improper signing of undertaking – Fresh application could not be filed for same period due to GST portal error – Portal displaying message application already filed – Application filed under “Any Other” category – Deficiency memo issued stating application not filed as per Rule 89(5) and amount not debited from electronic credit ledger – Petitioner reversed credit amount through Form GST DRC-03 – Coordinate Bench precedent held benefit cannot be denied due to technical error when substantive conditions satisfied – Held: Writ petition allowed – Respondents to process refund claim after verification – Petitioner to file fresh application either electronically or manually to be decided on merits within six weeks without raising limitation objection – Interest to be calculated from date of fresh application filing.
Represented By:
Counsel for the Petitioner: Gaurang Shah, Avinash Poddar, Anchal A Poddar
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member