GST refund procedure clarified for pre-26.09.2019 input tax credit claims, including manual processing where portal filing was unavailable.

Later GST circulars clarified that refund applications for input tax credit filed on the common portal before 26.09.2019 would continue under the earlier refund procedure and could be processed manually as before the new system was deployed. Where the online portal could not accept the application in the relevant category, the taxpayer's grievance was treated as addressed by that clarification. The refund claim was therefore to be considered in terms of the circular framework, and the department was directed to process the application accordingly.

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Issues: Whether the petitioner was entitled to have its application for refund of input tax credit accepted and processed, including by manual mode, in view of the subsequent GST circulars.

Analysis: The relief sought in the petition concerned refund of input tax credit for specified periods and the inability of the online portal to accept the application in the relevant category. The later circular clarified that the earlier refund procedure would continue to apply to refund applications filed on the common portal before 26.09.2019 and that such applications would continue to be processed manually as before the deployment of the new system. In light of that clarification, the grievance raised in the petition stood addressed.

Conclusion: The petitioner was entitled to consideration of the refund application in terms of the circular and the respondent was directed to process it accordingly.

Final Conclusion: The writ petition was disposed of by directing consideration of the petitioner's refund claim under the applicable GST circular framework.

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