Shree K R Engineering Works V/s Union of India {HIGH COURT OF RAJASTHAN}

Shree K R Engineering Works V/s Union of India {HIGH COURT OF RAJASTHAN} :Date of Order : 10-05-2024simplified explanation of the Rajasthan High Court’s decision in Shree K R Engineering Works v. Union of India regarding the filing of refund claims under the “Any Other” category due to computational errors:Background: Shree K R Engineering Works, the petitioner, intended to claim a refund of unutilized Input Tax Credit (ITC) under the GST regime. Due to a computational error, the petitioner was unable to...

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