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Refund claim dispute under Rule 97A resolved after payment during proceedings makes petition infructuous The HC dismissed a writ petition as infructuous regarding a refund claim dispute under Rule 97A of CGST Rules, 2017, where taxpayer faced issues due to ...
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Refund claim dispute under Rule 97A resolved after payment during proceedings makes petition infructuous
The HC dismissed a writ petition as infructuous regarding a refund claim dispute under Rule 97A of CGST Rules, 2017, where taxpayer faced issues due to incorrect bank account details. The Court observed that the dispute should not have reached judicial intervention and authorities should have resolved the grievance efficiently. Since the refund was ultimately paid out during proceedings, the cause of action no longer survived, rendering the petition without purpose.
Issues Involved: 1. Technical glitch on the GST portal affecting refund applications. 2. Manual processing of refund applications u/s Rule 97A of the CGST Rules, 2017. 3. Delay in resolution of the technical glitch and accountability of the authorities.
Summary:
Issue 1: Technical glitch on the GST portal affecting refund applications The petitioner sought a writ of mandamus commanding the respondents to resolve a technical glitch on the GST portal, which hindered the processing of three refund applications for July, August, and September 2017. Alternatively, the petitioner requested that the applications be processed manually as per Rule 97A of the CGST Rules, 2017.
Issue 2: Manual processing of refund applications u/s Rule 97A of the CGST Rules, 2017 The court acknowledged the technical glitch and directed the respondents to confirm the filing of the refund applications. Despite initial delays, the respondents later confirmed that the technical issue had been resolved, and the Application Reference Numbers (ARNs) were now visible, allowing for the processing of the refund applications.
Issue 3: Delay in resolution of the technical glitch and accountability of the authorities The court expressed concern over the prolonged delay in resolving the issue, noting that it took more than three years and multiple court orders to address the petitioner's grievance. The court directed the GSTN and CBIC authorities to file affidavits detailing the reasons for the delay and the steps taken to resolve the issue. The affidavits revealed that the refund applications were initially processed manually and were not visible on the GST system due to administrative transitions and technical issues.
Final Judgment: The court dismissed the writ petition as infructuous since the refund had been paid out. However, it observed that such disputes should not require court intervention and urged the respondents to address grievances efficiently in the future.
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