Tvl.Mehar Tex vs. The Commissioner Of Central GST-And Central Excise
Held
The Court held that the petitioner should not be denied refund due to technical glitches in the GST software, especially when the eligibility for refund is otherwise established. The matter was remitted for re-verification of eligibility.
Facts
The petitioner, an exporter, made zero-rated sales and claimed GST refunds. However, the refund applications were consolidated under SGST due to a software glitch, leading to rejection of CGST and IGST refund claims.
Key Issues
Whether a GST refund claim can be rejected solely due to a software error causing auto-population under the wrong head, despite the assessee being otherwise eligible.
Sections Cited
Rule 92
AI-generated summary — verify with the full judgment below
No.2/719-B, Gomathipuram 9
th Street,
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 18.03.2021 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)Nos.22996, 22999 & 23001 of 2019 and W.M.P.(MD)Nos.19733, 19736 & 19739 of 2019 Tvl.Mehar Tex, Rep. by its partner, C.M.Ahamed Hussain, S/o.C.K.Mohamed Rasheed, No.2/719-B, Gomathipuram 9th Street, Sivagangai Road, Madurai – 625 020. ... Petitioner in all petitions Vs.
The Commissioner of Central GST and Central Excise, Central Revenue Buildings, No.5, V.P.Rathnasamy Nadar Road, Bibikulam, Madurai – 625 002. 2. The Assistant Commissioner of GST and Central Excise, Madurai II Division, Central Revenue Buildings, No.5, V.P.Rathnasamy Nadar Road, Bibikulam, Madurai – 625 002. 3. The Assistant Commissioner(ST), Thallakulam Assessment Circle, Commercial Taxes Complex, Dr.Thangaraj Road, Madurai – 625 020. ... Respondents in all petitions Prayer in W.P.(MD)No.22996 of 2019 : Writ petition is filed under Article 226 of the Constitution of India, to i
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