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<h1>Registered dealer gets fresh chance to file online refund application after penalty set aside</h1> Kerala HC disposed of a writ petition by a registered dealer under CGST/SGST Act, 2017, seeking refund of penalty amount deposited before appeal, which ... Refund of amounts collected as penalty and GST - HELD THAT:- A letter was sent to the Deputy Commissioner, ITMD, from this office on 19-05-2025, informing the technical glitch in uploading APL-04 online to solve the issue. In reply to this letter dated 19-06-2025, it was informed that a fresh refund application should be filed by the taxpayer online under the category of 'Refund on account of assessment/ provisional assessment/appeal/any other order.' therefore, you should file a fresh online refund application in the above category as soon as possible. For any assistance in this regard please contact Sri.Ajith (Phone:97455 30950) ITMD, Thiruvananthpuram. Currently, from 15.03.2025 the refund processing system is centralized. The Central Refund Processing Formation (CRPF), at the Commissionerate at Thiruvananthapuram, holds territorial jurisdiction over the entire State and is entrusted with the responsibility of scrutinizing and disbursing refunds.” This writ petition can be disposed of permitting the petitioner to submit a fresh application for revision as suggested in the aforesaid communication. The Kerala High Court addressed a writ petition filed by a registered dealer under the CGST/SGST Act, 2017, challenging non-refund of a penalty amount imposed via Ext.P1, which was later set aside on appeal (Ext.P2). Despite depositing the penalty before appeal and attempting to claim refund online, the petitioner faced technical glitches and non-processing of manual refund applications.The Court noted a communication from tax authorities explaining the technical issues preventing online processing of the refund (APL-04) and directing the petitioner to file a fresh online refund application under the category 'Refund on account of assessment/provisional assessment/appeal/any other order.' It was also noted that refund processing is now centralized under the Central Refund Processing Formation at Thiruvananthapuram.The Court disposed of the writ petition by permitting the petitioner to submit a fresh refund application as advised and directed the authorities to consider it 'as expeditiously as possible' and pass appropriate orders. The Court explicitly kept open the petitioner's 'right to claim the interest.'
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