Forgot to attach document in RFD-09

[Sahil Jain]

Respected Sir/Madam

I applied for a refund on account of inverted rate duty. The officer issued SCN in RFD-08 stating that some invoices in Annexure-B attached with RFD-01 do not match with GSTR-2A. I corrected the mistake and amended Annexure-B. However, I forgot to attach the same while filing RFD-09. As soon as I filed reply in RFD-09 without the amended Annexure-B, I realised the mistake i made and communicated the same to the concerned officer over telephone and also e-mailed them the same on the departments official mail id along with Amended Annexure-B as an attachment on the same mail. I asked them to consider the document sent on the official mail for deciding the refund proceedings. However, they seemed reluctant and said that post implementation of GST we can consider only those documents which have been sent through the GST Portal as an attachment and not otherwise.

My question here is:

1) Is it my right or in other words can I force them to accept the attachment/supporting document which could not be uploaded in RFD-09 on official mail or during the personal hearing or is it at their discretion?

2) They are asking me to come for Personal hearing but I wanted to avoid PH as we all know how that ends in general and I do not want to go that way more so when my refund claim is completely right and they have just got a leverage due to some technical error.

3) In worst case scenario, if they do not consider the document submitted during the PH, what are the options in front of me? Can i go for rectification of order as this is a mistake apparent on records as they did not consider material on record given during PH? or is appeal the only option?

Please guide ASAP as this matter is giving me some sleepless nights..

Thanks in advance.

AI Summary

Individual Seeks Refund After Amended Document Omitted; Email Submission Rejected, Urged to Appeal If Denied An individual sought advice on a discussion forum after mistakenly omitting an amended document while filing for a GST refund. Despite sending the document via email to the concerned officer, the department insisted on submissions through the GST Portal. The individual questioned their rights to have the emailed document considered and sought alternatives if the refund was denied. Respondents advised attending the personal hearing, emphasizing politeness and respect, and reassured that an appeal could be pursued if the refund was rejected. They noted that email communications might be accepted as evidence, referencing past court cases where similar issues were resolved favorably.