📰 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗚𝗦𝗧 𝗗𝗲𝗽𝗮𝗿𝘁𝗺𝗲𝗻𝘁 𝗖𝗮𝗻𝗻𝗼𝘁 𝗥𝗲𝗷𝗲𝗰𝘁 𝗥𝗲𝗳𝘂𝗻𝗱 𝗼𝗻 𝗧𝗲𝗰𝗵𝗻𝗶𝗰𝗮𝗹 𝗚𝗿𝗼𝘂𝗻𝗱𝘀 𝗼𝗳 𝗣𝗲𝗿𝗶𝗼𝗱 𝗠𝗶𝘀𝗺𝗮𝘁𝗰𝗵 📢 The court held, "Refund claims cannot be denied solely due to technical mismatches between the tax periods of returns and refund applications. Upon submission of required information, the claims must be processed."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗮𝘀𝗲 𝗧𝗶𝘁𝗹𝗲: M/s Mittal Footwear vs Union of India 𝗖𝗮𝘀𝗲 𝗡𝘂𝗺𝗯𝗲𝗿: W.P.(C) 14307/2021 𝗗𝗮𝘁𝗲: 16-Mar-2023

𝗜𝘀𝘀𝘂𝗲: The GST Department rejected the petitioner's refund claims due to a mismatch between quarterly GSTR-1 returns and monthly refund applications. The petitioner argued that this technical mismatch should not prevent legitimate refund claims.

𝗣𝗿𝗼𝗰𝗲𝗲𝗱𝗶𝗻𝗴𝘀: The petitioner agreed to provide the necessary details, including monthly turnover and invoices, to reconcile the figures and verify the claim.

⚖ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Delhi High Court set aside the impugned orders and directed the GST Department to reconsider the refund claims upon receipt of the required information. The court emphasized that the department must process the claims without rejecting them on mere technicalities related to the filing periods.

📜 This ruling ensures that GST refunds cannot be rejected due to period mismatches between return filings and refund applications, provided the underlying transactions are valid and the necessary information is submitted.