Calcutta HC directs Assessee to file Fresh Refund Application u/s 54 of CGST Act as Statute mandates it after Rectifying Deficiency

Calcutta HC orders fresh GST refund application under Section 54 after rectifying deficiencies, stressing statutory compliance over technical rejections. The Calcutta High Court has directed the tax authorities to allow a fresh Goods and Services Tax (GST) refund application under Section 54, after the applicant had rectified previously identified deficiencies. The court emphasized that the rejection of a refund claim solely on technical grounds, without providing an opportunity to cure defects, is contrary to the spirit of statutory compliance. This decision ensures that genuine refund claims are processed once procedural shortcomings are addressed.