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.

[Shilpi Jain]

There is nothing to worry too much. Even if they would reject the refund claim you can go for an appeal. I hope u have the evidence to show that u have sent the data they requested to them subsequently.

There have been a number of cases in the high Court where relief was given in Tran 1 cases that the dept should accept manually or open portal to allow submission of docs.

Only advice would be don't delay. Attend the pH and let the proceedings move ahead.

[KASTURI SETHI]

I agree with Madam Shilpi Jain in toto. Your right cannot be snatched. I am dead sure, if refund is rejected on the above ground, you will get natural justice from the Appellate Authority.

I expect that you will get natural justice at the first stage (Original Adjudicating Authority). Refund will be sanctioned by the Original Adjudicating Authority. While attending personal hearing, you must rely upon case laws as advised by Madam Shilpi Jain.

In the course of personal hearing, you are required to sign and you are to ensure that your submissions regarding relied up case laws are recorded in writing therein.

You should also make humble request for copy of the records of personal hearing.

Needless to you will have to be humble, submissive, disciplined and respectful to the Chair ( Adjudicating Authority). These virtues can tilt the refund claim in your favour, if it is legally correct except non-uploading the document. You have submitted the document manually in the office. It has legal value.

[Ganeshan Kalyani]

Sir, in my view, e-mail communication is considered as a proof of evidence. Some appeals are accepted over e-mail also if the portal has technical snag. So your request should be accepted by the department. Just follow the suggestion given by Sri Kasturi Sir i.e. be humble, polite and respect to the chair. It solves many problems.

AI Summary

Acceptance of electronic supporting documents for refund claims depends on evidence of transmission; preserve email proof and attend hearing. Claimant failed to upload an amended Annexure-B to the GST portal but sent it by official e-mail and telephone; the officer insisted only portal attachments will be considered and called for personal hearing. Advisers recommended attending the hearing, preserving e-mail evidence, relying on precedents where off portal submissions were accepted, and pursuing appeal if the refund is rejected; rectification is limited to mistakes apparent on record.