2021 (9) TMI 616

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.... For the Respondent : A.S.G.I.,C.S.C.,Dhananjay Awasthi ORDER 1. Heard Sri Aditya Gupta, learned counsel for the petitioner; Sri Dhananjay Awasthi, learned counsel appearing for the CGST and Sri V.K. Pandey, learned counsel appearing for the UPGST authority. 2. Present petition has been filed seeking quashing of the orders dated 26.02.2021, 01.04.2021 and 15.05.2021 and the notice issue....

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.... on 05.02.2021. Acknowledgement on Form GST-RFD-02 was issued to the petitioner through the GST System Portal. 6. Relying on Rule 90(2) of the Central Goods and Services Tax Rules, 2017, it has been submitted that the acknowledgement on Form GST-RFD-02 may arise only in the event of the refund application being found to be proper and complete upon due scrutiny. Thus, according to the learned co....

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....lity and the refund application filed by the petitioner was complete in all respects as is evident from the Form GST-RFD-02. The recital in the rejection order that the application was incomplete is patently perverse inasmuch as the existence of the appeal order or the fact that it had attained finality, are undisputed. 8. Having heard learned counsel for the parties and having perused the reco....

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....n the reasoning or excuse of the application being incomplete, does not inspire confidence. 9. In a case such as this where the refund claim has arisen solely on the strength of the appeal order, unless the assessing authority may plead ignorance of the same, we also cannot remain unmindful of the fact, while rejecting such claims, the authorities are forcing the assessee to litigate and also d....