Gujarat HC says GST waiver cannot ignore DRC-03A adjustments
In short
The Gujarat High Court said GST officers cannot reject a waiver application if they ignore DRC-03A adjustments already accepted on the GST portal. The court said that kind of rejection shows no proper application of mind.
This matters for taxpayers seeking waiver relief and for GST officials handling such claims. The source does not say how much tax was involved or who filed the case.
What the reporting says
The Gujarat High Court held that GST authorities cannot reject a waiver application while ignoring DRC-03A adjustments accepted on the GST portal, according to a publisher summary. The court said rejecting the application without considering those adjustments amounted to non-application of mind. The source does not identify the taxpayer, tax amount, or broader fiscal consequence.
Why it matters
The Gujarat High Court ruled that GST authorities cannot reject a waiver application without considering DRC-03A adjustments accepted on the GST portal. The summary says such rejection amounts to non-application of mind. The reporting does not state the taxpayer name, tax demand, or whether the order changes any wider GST practice beyond this case.