No refund issued

[AVNISH KHAN]

We have filled a refund application for our client who is exporting software development services under LUT.

The client is registered in Uttrakhand and providing export services from there.

After filing the RFD-1 it was noticed that application has been assigned to Joint Commissioner Arunachal Pradesh and more than one and half years have elapsed neither the Joint Commissioner Arunachal Pradesh nor Assessing Officer Uttrakhand has taken any action despite same has been notified to Uttrakhand Assessing Officer through email many times. She has once intimated on call that no such request is coming in her database.

We have filed online intimation also in GSTIN portals many time but still no response.

Kindly advise what recourse to be taken.

[Rajagopalan Ranganathan]

Sir,

Please take up this matter with the nodal officer of your jurisdictional commissioner of CGST & Central Excise.

[KASTURI SETHI]

There appears to be technical snag in the functioning of Common Portal System but delay of more than one year is too much whatever may be the reason. This should not have happened. You must see the jurisdictional Commissioner personally. Take all the documentary proof with you. I hope your problem will be solved.

AI Summary

GST refund delay due to portal misrouting requires escalation to the nodal officer and Commissioner with documentary proof. A GST refund application for export services filed under LUT was misallocated or not received by the jurisdictional assessing officer, causing a protracted delay possibly due to a Common Portal System technical snag; the advised remedy is escalation to the jurisdictional nodal officer and personal representation to the Commissioner with full documentary proof of filing and communications.