GST | Citation of a wrong provision or a typographical/software error in the form Cannot be a Ground to Deny Refund Claim: Allahabad HC

The Allahabad High Court has ruled that a substantive claim for a GST refund cannot be rejected merely due to a typographical error or the citation of a wrong provision in the application forms. Justice Ajay Bhanot set aside orders passed by the GST appellate authority that had denied a refund claim on technical grounds

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