2024 (10) TMI 1169

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.... Revathi Manivannan Senior Standing Counsel ORDER This writ petition has been filed seeking for a direction to the Respondent to process the refund application filed vide ARN AA331017993212E dated 22.02.2018 and sanction the refund along with interest. 2. Ms.Revathi Manivannan, learned Senior Standing Counsel takes notice on behalf of the Respondent. 3. By consent, this Writ Petition is taken....

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....d Supplies. Therefore, having paid the IGST tax, the Petitioner has filed a refund application dated 22.02.2018 in form RFD-01 vide ARN No. AA331017993212E claiming for refund of Rs. 4,95,073/- since they made zero rated supplies. He pointed out that as per Section 54 of CGST Act, 2017 refund claim should be made within a period of 2 years from the relevant date and the petitioner has made applica....

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.... Pallavaram Division, stating that they have already sent a Deficiency Memo in Form GST RFD 03 dated 12.04.2019, calling upon the petitioner to rectify certain deficiencies mentioned therein. 6. Learned counsel for the petitioner would submit that no such Deficiency Memo has been received by the petitioner and the petitioner came to know the same only when the Superintendent (Technical) Pallavara....

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....petitioner, their application for refund of the tax, has not been processed. 8. It is to be noted that initially, the petitioner has made application well within time, i.e. on 22.02.2018, claiming refund of the tax under Section 54 of CGST Act, 2017 followed a reminder letter dated 29.03.2019, but the respondent has not processed the same, but after a lapse of more than one year, they issued a De....