Tag: statutory entitlement to refund

Corporate Law Firm in Ahmedabad, India > Blog > statutory entitlement to refund

Minor GST Return Errors Cannot Defeat Statutory Refund Entitlement

September 23, 2025

The Gujarat High Court, in this case of Ruhi Siraj Makda v. Union of India, R/Special Civil Application No. 2507 of 2023, decided on 14.08.2025, directed the Customs authorities to sanction the Petitioner’s IGST refund with interest, holding that a mere technical mismatch in GST returns could not defeat the exporter’s statutory entitlement. FACTS Ruhi…

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