TaxTMI 
TaxTMI 
2024 (5) TMI 404
X X X X Extracts X X X X
X X X X Extracts X X X X
..... 3. 3. Present petition has been filed for the following relief : "Issue a writ, order or direction in the nature of mandamus commanding respondents no. 2, 3 and 4 to resolve the technical glitch on the portal so that the three refund applications submitted by the petitioner for the months of July'17, Aug'17 & Sep'17 may be decided by respondent by respondent no. 4 OR in the alternative the respondent no. 4 be directed to process the three refund applications manually in terms of Rule 97A of the CGST Rules, 2017." 4. On 20.03.2024, we passed the below quoted order : "1. At present, it does appear, the petitioner filed three refund applications (two applications dated 14.3.2019 and one application dated 2....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ate and time when such ARN were generated on the GSTN portal. 4. Put up as fresh on 15.04.2024." 6. Last, on 22.04.2024, we passed the below quoted order : "1. Today, upon instructions received Sri Gopal Verma, learned counsel for the GSTN authorities states, the trouble being faced by the petitioner has been resolved and the Application Reference Numbers are now reflecting full details of the refund applications filed by the petitioner. 2. That statement has been confirmed by Sri Krishna Agarwal, learned counsel appearing for the Central GST authorities. Thus, the petitioner's grievance appears to have been resolved. However, we cannot leave the issue at that. 3. At present, the entire procedures ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....personal affidavits of responsible officers disclosing necessary facts appending thereto necessary documents in support of the averments that may be made in such affidavits. 7. As prayed, put up as fresh on 06.05.2024. 8. In the meanwhile, the petitioner's applications may be processed and its result apprised on the next date." 7. Today, an affidavit has been filed by Shri Gopal Verma, Advocate on behalf of respondent no. 3. In paragraph nos. 4 to 10 of the said affidavit sworn by Shri Pradeep Singh Sengar, Additional Commissioner, Incharge of CGST, Division-II Kanpur, it has been stated as below : "4. That in sub Para-G of paragraph-3 of Master Instructions dated 14.08.2019, it has been stated that since G....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ion (Jurisdictional STATE tax Office). Subsequently, the Petitioner/tax payer was changed to CENTER administration (Jurisdictional Office) from 14.04.2020 as per GSTN. The subject refund applications were filed by the Petitioner/tax payer when were they under STATE administration. However, when the Petitioner was transferred to CENTER administration, these refund applications were not transmitted to Center. The reason for not transferring such applications is that there were chances of a double refund if in case it has been already processed. Due to this reason, these applications were not visible to the Center officers for processing the same. 8. That it is most respectfully submitted that for resolving the issue, GSTN has provide....
X X X X Extracts X X X X
X X X X Extracts X X X X
....fcon (India) Pvt. Ltd. was initially administered by SGST and it was thereafter transferred to CGST. The taxpayer had filed twelve refund applications. Nine refund applications (out of the said twelve refund applications) were processed by the CGST in due course. Rest of the three refund applications could not be processed either online or in offline mode as the said refund applications were not available online. The details of the said pending ARNS are as under:- Sl. No. Period Refund ARN No. Date Amount 1. July' 17 AA0907170076922 14.03.2019 34,740/- 2. August' 17 AB0908174480570 28.04.2018 29030/- 3. September'17 AA090917023113B 14.03.2019 51,046/- Total....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 7. That the attempts were made by CGST, Division-II, Kanpur to track trace the aforesaid pending three refund applications. The said three ARNs / refund applications could not be found on the common portal despite several efforts made by this office. 8. That pursuance to the directions of this Hon'ble Court, the above mentioned three ARNs were made available by the GSTN. The details of the availability of such ARNS and their subsequent disposal are tabulated below: S.N. Period Refund ARN No. and date Reflected on common portal Amount Refund sanction order No. and date 1. July, 17 AA090717007692Z 14.03.2019 16.04.24 34,740/- RFD 06-01/M/24-25 dated 01.05.24 2. Aug, 17 AB0908174480....