TaxTMI 
TaxTMI 
2025 (1) TMI 49
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....43,502/-(IGST Rs. 17,18,646/- + SGST Rs. 4,62,428/- + 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 petitio....
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.... mentioned in para 3 of the said circular. It was mentioned therein that subsequently, the DIN would be extended 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 communi....
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....fund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing. (2) The application for refund, other than claim 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 d....
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....s through PFMS via GSTN. Thus, all communications between the taxpayers and the tax officers are online. Taxpayers can view the various stages of processing of their refund application and can 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, t....
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....n the system. Thus, the genuineness of the Reference number printed so on the document can be verified both pre-login and post-login. This facility is for offline correspondence issued by State GST authorities. For 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://esanc....