2025 (7) TMI 783

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.... Petitioner. The details of the said applications are as under:- Date Application Amount 17.05.2019 Application for claiming 17.05.2019 refund u/s 54(3) of the GST Act for the period from July, 2017 to March, 2018 Rs. 9,59,252/- 12.06.2019 Application u/s 54(3) of the GST Act on 12.06.2019 for the period from June, 2018 to March, 2019 Rs. 10,65,043/- 3. The grievance of the Petitioner is that though these applications were filed way back in 2019 and a letter to grant the refund has also been written in 2023, the same has not been processed till date. Hence, this petition. 4. On behalf of the Petitioner, Ld. Counsel Mr. Mukesh Chand Gupta submits that the Respondent-CGST Department (hereinafter 'the Department') initially filed a ....

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....iod is to be calculated from the relevant date which is defined in the Act. In terms of Section 54(4) of the Act, the application has to be accompanied by documentary evidence in support of the same. It is only if the amount is less than Rs. 2 lakhs that the said requirement can be dispensed with and the application can proceed on the basis of a declaration. As per Section 54(7) of the Act, the order has to be issued within sixty days from the date of receipt of the application, which is complete in all respects. 7. Rule 90(3) of the Central Goods and Services Tax Rules, 2017 (hereinafter, 'the Rules') requires that upon the filing of any application, if any deficiency is noted, the same has to be communicated to the applicant in Form GST ....

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....e Act. 10. Let the appeal be filed within one month and if the same is filed within the said period, it shall be adjudicated on merits and shall not be dismissed on ground of limitation. 11. Insofar as the second application is concerned, the stand of the Department in the counter affidavit, is as under:- "7. That further, it is submitted that the Hon'ble High Court was appraised vide the Counter affidavit filed by the Respondent that the Petitioner has not submitted the requisite documents in respect of refund application vide ARN AB070319168820Y dt.12.06.2019 for processing of refund claim. However, despite best efforts no such record could be traced out that RFD-03/Deficiency memo was issued to the taxpayer, at the relevant time.....