Bharat Mint & Aroma Chemicals Vs Union of India
Date: July 31, 2025
Subject Matter
Typographical or technical error in refund form should not be a reason to deny the refund
Summary
A petitioner's application for a refund of excess Central Goods and Services Tax (CGST) was denied by the appellate authority on two grounds: The refund application was filed under the wrong head, namely the Integrated Goods and Services Tax (IGST) h…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. By the impugned order the application filed by the petitioner claiming refund of excess CGST claimed has been declined. The appellate authority while rejecting the claim has opined as under: “From above legal provisions I observed that the appellant is eligible for a refund of an amount of Rs. 12,84,595/- (CGST) on account of “…