The petitioner challenged rejection of a GST refund claim on the ground of alleged procedural deficiencies. The factual background showed that the refund was denied despite the petitioner having fulfilled substantive conditions, solely on account of technical lapses in documentation.

The Court held that refund claims cannot be rejected for mere procedural irregularities when substantive eligibility is not in dispute. Authorities are required to adopt a pragmatic approach and provide opportunity to rectify defects. The impugned rejection order was quashed and the matter was remanded for fresh consideration.