TaxTMI 
TaxTMI 
2023 (4) TMI 752
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....ised input tax credit on supply of goods or services or both without payment of integrated tax. Accordingly, the Petitioner claimed a refund of accumulated Input Tax Credit (ITC) on account of the export of services amounting to Rs. 9,63,033/- from April 2020 to March 2021 in terms of section 16 of the IGST Act of 2017 read with section 54 (3) of the Central Goods and Services Tax (CGST) Act, 2017. The refund application for this period was filed on 1 July 2022, and a receipt of which was acknowledged. 3. Thereafter, Respondent No. 3 issued a show cause notice to the Petitioner on 8 July 2022, proposing to reject the refund claim for the reason alleged in the defect sheet. According to the Petitioner, the defect sheet was never received by the Petitioner. Thereafter, Respondent No. 3 passed an impugned order on 25 July 2022, rejecting the refund claim. Being aggrieved by the action taken by Respondent No. 3, the Petitioner has filed this petition. 4. We have heard Mr. Bharat Raichandani, the learned Advocate for the Petitioner and Mr. Himanshu Takke, the learned AGP for Respondent - State. 5. The main contention of the Petitioner is that the procedure adopted by the Respon....
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....les (2), (3) and (4) of Rule 89, an acknowledgment in Form GST RFD-02 is to be made available to the applicant through the common portal electronically. Rule 90 (3) specifies that where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in Form GST RFD-03 through the common portal electronically, requiring him to file a fresh refund application after rectification of such deficiencies. Form GST RFD-03, which contains the deficiency memo, is as follows : "FORM-GST-RFD-03 [See Rule 90 (3)] Deficiency Memo Reference No. : Date: To ................................... (GSTIN/UIN/Temporary ID) .................................... (Name) .................................... (Address) Subject: Refund Application Reference No. (ARN)........Dated ... - Reg. Sir/ Madam, This has reference to your above mentioned application filed under Section 54 of the Act. Upon scrutiny of your application, certain deficiencies have been noticed below : Sr. No. Description (select the reason from the drop down of the Refun....
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....ssible i ii iii Other (any other reason other than the reasons mentioned in 'reason master') You are hereby called upon to show cause as to why your refund claim, to the extent of the amount specified above, should not be rejected for reasons stated above. You are hereby directed to furnish a reply to this notice within fifteen days from the date of service of this notice. You are also directed to appear before the undersigned on DD/MM/YYYY at HH/MM. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Signature (DSC): .............................. Name :........................................... Designation:.................................... Office Address :.............................." Date: Place : *** Where the proper officer is satisfied that the amount is payable to the applicant or not payable, the officer will communicate the decision in th....
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....not uploaded (outward supply). • As per FORM-GST-RFD-01 Export of goods was made under bond or Letter of Undertaking but copy of the same not uploaded. • Declaration under second and third proviso to section 54 (3). • Undertaking in relation to sections 16 (2) (c) and section 42 (2). • Statement 3 under rule 89(2)(b) and rule 89 (2) (c). • Reconciliation statement of GSTR 3B and GSTR-1 with Turnover of zero rated supply of goods and services and adjusted turnover". These are deficiencies. They ought to have been communicated to the Petitioner under Form GST RFD -03 as per Rule 90 (3) of the CGST Rules of 2017. Instead, these deficiencies were made a ground to issue a show cause notice for rejection of the refund. Thereafter, Respondent No. 3 proceeded to reject the application on the ground that no reply was received to the show cause notice. 13. There was no opportunity given to the Petitioner to rectify lacunae, and the deficiencies which are to be informed through Form GST RFD-03 were sent in a file attached in Form GST RFD-08. This deprived the Petitioner of submitting a fresh refund application as contempla....