M/s SHREE K R ENGINEERING WORKS v. UNION OF INDIA & ORS. – RAJASTHAN HIGH COURT

📅 June 5, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Rajasthan

Pushpendra Singh Bhati, Justice & Yogendra kumar Purohit, Justice

M/s SHREE K R ENGINEERING WORKS

UNION OF INDIA & ORS.

D.B. CIVIL WRIT PETITION No. 11245/2020 dated 10.05.2024

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Decision : In favour of assessee

Refund claim for unutilized ITC – Zero-rated supplies – Arithmetical Error in refund claim – supplementary claim filed – Writ Petition filed to sought permission to file refund claim under “Any Other” category on the GST portal due to a computational error or to file a physical refund application – Petitioner was involved in manufacture and export of goods – Refund application was filed under the accumulated ITC category – On realization of an arithmetical error on the part of the petitioner, they filed another refund application for the differential amount under the category ‘any other’ as supplementary application for the refund of the differential amount cannot be filed on the portal under the same category – Therefore, there was no option for the petitioner to submit the application under the category ‘any other’ – Refund claim was denied by the authorities stating that category under which such supplementary claims were lodged was not applicable in case of petitioner – Held that – The High Court noted that as the petitioner already filed refund application under Clause 7(c) i.e. accumulated ITC category at first point of time, for the same month and same period – another/supplementary application for the refund of the differential amount of refund cannot be filed on the portal, as there was no option for the petitioner to submit the application under the category “any other” – The Court acknowledged the error as a technical one, emphasizing that the petitioner’s claim should not be rejected purely based on this technicality – Cited several judgments such as Bombardier Transportation India Pvt. Ltd., to support the stance that technical glitches or procedural errors should not deny substantive benefits to eligible claimants – The court allowed the petitioner to furnish the refund applications manually for the differential amount – Revenue authorities allowed to scrutinize refund claim in accordance with the law and take an appropriate decision.

Represented By:

Counsel for the Petitioner: Sheetal Kumbhat

M/s SHREE K R ENGINEERING WORKS v. UNION OF INDIA & ORS. – RAJASTHAN HIGH COURT

M/s SHREE K R ENGINEERING WORKS v. UNION OF INDIA & ORS. – RAJASTHAN HIGH COURT

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