Newsflash:GST Refund on account of accumulated ITC in relation to export of goods not impermissible for Supplementary application under ‘Any other’ category

It has been rightly upheld by the Hon’ble Gujarat High Court in the case of M/s Shree Renuka Sugars Limited [2023 (7) TMI 938 - GUJARAT HIGH COURT] that where a benefit is otherwise available to an assessee on satisfaction of substantive conditions cannot be denied due to a technical error or shortcoming on the common portal. 

The filing of a supplementary application by the petitioner under ‘Any Other’ category is only an irregularity due to system constraints and the substantive right of the petitioner to apply and obtain the pending refund within the statutory period cannot be taken away on grounds of mere technical defects.

The gist of the Hon’ble Gujarat High Court judgement is encapsulated in the attached newsflash.