Retrospective GST refund amendment permits fresh refund application and portal access for reconsideration under revised Rule 89(5).

Retrospective amendment to Rule 89(5) of the CGST Rules, 2017 was applied to the refund formula by Notification No. 26/2018-Central Tax dated 13.06.2018, inserting the services component for refund computation. In light of that amended position and the parties' stand that the claim could be reconsidered under the revised law, liberty was granted to file a fresh refund application for examination under the retrospective amendment and other applicable requirements. The GST portal was also directed to be operated for that purpose, and the petition was disposed of accordingly.

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Issues: Whether the petitioner could seek a fresh refund application in light of the retrospective amendment to Rule 89(5) of the Central Goods and Services Tax Rules, 2017, and whether the GST portal could be directed to be operated for that purpose.

Analysis: The refund claim was considered in the context of the retrospective amendment brought into Rule 89(5) by Notification No. 26/2018-Central Tax dated 13.06.2018, which inserted the term relating to services in the refund formula. In view of the amendment and the parties' stand that fresh consideration could be permitted under the amended law, liberty was granted to file a fresh refund application to be examined in accordance with the retrospective amendment and other applicable .

Outcome: The petition was disposed of with liberty to file a fresh refund application and with a direction for the GST portal to be operated for that purpose.

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