GST Refund Claim Reinstated: Deputy Commissioner Ordered to Reevaluate Application and Provide Fair Hearing Within 12 Weeks

HC quashed the Deputy Commissioner's order rejecting a GST refund application as time-barred. The court directed reevaluation of the application, mandating the Deputy Commissioner to provide a hearing and decide within twelve weeks. The petitioner's refund claim was reinstated from the Form GST-RFD-08 stage, with specific procedural guidelines for reconsideration.

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Issues involved: Challenge to order rejecting refund application as time-barred under GST laws.

Summary:
The Petitioner challenged the order of the Deputy Commissioner rejecting the refund application as time-barred. The Petitioner, engaged in providing services to companies abroad, claimed refund under IGST Act and applied on 5 March 2019. The Commissioner rejected the application citing time limitation and Circular No. 17/17/2017. The Petitioner argued that the online application date should be considered, relying on a Gujarat High Court decision. The Deputy Commissioner's reliance on Circular No. 17/17/2017 was disputed, citing a Bombay High Court decision. The High Court quashed the order, restoring the application for further proceedings. The Deputy Commissioner was directed to reevaluate the application considering the observations made, within twelve weeks of the judgment.

The High Court held that the order rejecting the refund application as time-barred needs to be set aside. The Petitioner's application should be reinstated from the stage of Form GST-RFD-08 issuance. The Deputy Commissioner must provide a hearing to the Petitioner and decide on the application within twelve weeks, taking into account the court's directions. The Writ Petition was disposed of in accordance with the above terms.

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