Goods and Services Tax Updates- Recent High Court Judgements in favour of the Assessee
This update is also relevant from a broader taxation advisory services perspective, particularly where businesses are dealing with refund disputes, return-level errors, and litigation arising out of procedural issues under GST. In matters where tax positions require wider review across business functions, aligned support under direct tax advisory services may also be relevant alongside GST-specific analysis.
1. The Hon’ble High Court of Delhi Allows Processing of Refund Application Declared Deficient by Revenue Authority
In the case of AB Enterprises Vs. Commissioner of Delhi Goods and Services Tax (Delhi High Court), (2023) 157 taxmann.com 218 (Delhi) (21-11-2023)
It was held that the application for refund of unutilized input tax credit in respect of zero-rated supplies could not be rejected as deficient if it was complete in terms of Rule 89(2) of the CGST Rules, 2017.
The Hon’ble Authority directed the concerned officer to issue the acknowledgment in terms of Rule 90 of the CGST Rules, 2017 and process the petitioner’s application for refund in accordance with law.
Earlier, the revenue authority had issued a communication stating that the application was deficient and that the assessee would be required to file a fresh application for refund. However, the said communication did not specify the deficiencies in the application.
2. The Hon’ble High Court of Kerala Permitted Rectification of GSTR-3B Wherein the Assessee Availed ITC of IGST Instead of CGST and SGST
In the case of Chukkath Krishnan Praveen Vs. State of Kerala, Dy. Commissioner, State Tax Officer, Asstt. State Tax Officer and Central Board of Indirect Taxes and Customs (Kerala High Court) (08-12-2023)
In this case, the petitioner, a registered dealer, filed a writ petition under Article 226 of the Constitution of India.
The petitioner requested:
- Rectification of mistakes in Form GSTR-3B
- Refund of IGST input tax credit
- Adjustment of the same towards CGST and SGST liability
- Reconsideration of assessment orders
The issue arose on account of reporting IGST instead of CGST and SGST.
The Honorable High Court held in favor of the assessee. This judgement highlights the significance of rectifying errors in GSTR-3B filing.
Additional Resources
To further understand the broader implications of GST refund disputes, return rectification, and procedural relief granted by courts, the following resources provide relevant context: