TaxTMI 
TaxTMI 
2025 (1) TMI 49
X X X X Extracts X X X X
X X X X Extracts X X X X
....8/- + COST Rs. 4,62,428/-) as per the provision of SGST/CGST Act. (b) Grant interest on refund amount of Rs. 26,43,502/- (IGST RS. 17,18,646/- + SGST Rs. 4,62,428/- + CGST Rs. 4,62,428/-) from the date immediately after the expiry of sixty days from the date of receipt of application in FORM RFD-01 i.e. 30.05.2021 till the date of refund as petitioner is legally entitled for the same as per section 56 of SGST/CGST Act. (c) Grant exemplary damages to petitioner as the respondents had acted in malafide and colourable exercise of power in withholding the refund. (d) Grant any other relief as deemed fit in the circumstances of the case." 2. It appears that the petitioner was constrained to approach this Court in light of a Deficiency Mem....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nded to other communications and that there is a plan to have the communication itself bearing the DIN generated from the system. 6. Subsequently, CBIC has issued another Circular No. 128/47/2019-GST dated 23.12.2019, wherein it has been directed that w.e.f. 24.12.2019, electronic generation and quoting of Document Identification Number (DIN) shall be done in respect of all communications (including e-mails) Sent to tax payers and other concerned persons by any office of the Central Board of Indirect Taxes and Customs (CBIC) across the country. 7. The issue in the present matter is whether DIN is required for communications on the process of refund as well in view of the above said circulars- Circular No. 122/41/2019-GST dated 05.11.201....
X X X X Extracts X X X X
X X X X Extracts X X X X
....laim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said application, scrutinize the application for its completeness and where the application is found to be complete in terms of sub-rule (2), (3) and (4) of rule 89, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing. (3) Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in FORM GST RFD-03 through the commo....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... give replies to notice, if any, online on the GST Portal. 10. That it is further submitted that the said communication is sent to the taxpayer through GST portal after the jurisdictional/proper officers accesses the common portal using his credentials. It is further to state that two-factor authentication is required to access common portal (including refund module) in the citrix platform, which strengthen the security of refund processing and sanction by confirming the identity of the tax officer either via the AIO used or by an OTP. Thus, there is full transparency and accountability in the communication sent to the taxpayer. In addition, there is an audit trail of all the actions initiated on the common portal/communication made in th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r documents issued by Central GST officers, CBIC DIN facility is already in place. 13. That it may kindly be seen that identity of the tax officer using common portal is confirmed and also can be verified online and there cannot be any doubt of genuineness of any documents communicated to the taxpayer through common portal. Whereas DIN provides a digital facility to the recipients of a communication received physically or through email, to ascertain the genuineness of the communication by verifying the DIN on https://esanchar.cbic.gov.in/DIN/DIN Search using DIN mentioned on the communication. 14. That it may humbly be noted that the intention of prescribing DIN in respect of communications from any officer of CBIC is clearly fulfilled ....