2023 (11) TMI 960

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.... (hereafter 'ITC'). 2. The petitioner assails the impugned communication, essentially, on two grounds. First, that the officer issuing the impugned communication is not authorized or competent to do so. And second, that there is no deficiency in the refund application preferred by the petitioner. The purported deficiencies are beyond the scope of Rule 89(2) of the Central Goods & Services Tax Rules, 2017 (hereafter 'CGST Rules'). 3. The petitioner had filed an application for refund of the unutilized ITC in respect of zero-rated supplies (goods exported) to the extent of Rs.1,75,83,622/- made in the month of December, 2021. The said application was filed on 24.03.2022 in Form GST RFD-01 claiming refund of an amount of Rs.54,86,530/-. ....

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....ed Certificate. 5. Undertaking Rule 96B of the GST Rules. 6. BRC." 6. Insofar as petitioner's first ground of challenge that the impugned communication has not been issued by a competent officer, is concerned, Mr. Tiwari, learned counsel appearing for the petitioner, does not press the same. He has confined the present petition to assailing the impugned communication on the ground that, ex-facie, the same is not in conformity with the Central Goods and Services Tax Act, 2017 (hereafter 'CGST Act') and the CGST Rules. 7. It is petitioner's case that it had filed all the documents, as required to be filed in terms of Rule 89(2) of the CGST Rules, and therefore its application could not be considered as deficient. It wa....

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....te in terms of Sub-rules (2), (3) and (4) of Rule 89 as stipulated in Sub-rule (2) of Rule 90. Thus, if an application is complete in terms of Sub-rule (2), (3) and (4) of Rule 89 of the CGST Rules, the same cannot be rejected, relegating the taxpayer to file afresh. In any view of the matter, the period of processing the said application under Sub-section (7) of Section 54 of the CGST Act, is required to be counted from the said date. 20. However, notwithstanding the fact that the application for refund is complete inasmuch as it is accompanied by the documents as specified in Sub-rule (2) of Rule 89 of the CGST Rules, the proper officer may withhold the processing of refund, if he is not completely satisfied that the same is refu....