2025 (7) TMI 771

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....refund application and refund the amounts claimed therein in the light of Section 54 of the CGST Act along with interest. The writ petition has been disposed of by directing the appellant to take appropriate steps and rectify the deficiencies pointed out by the department in the Form GST RFD - 03 and such application was directed to be processed within a time frame. 3. Aggrieved by the same, the appellants are before this court by way of this appeal. 4. The appeal is time barred as there is a delay of 91 days in filing the appeal. 5. When the appellant/department alleges that the respondent/assessee was not diligent in processing his application, they also should have been diligent in processing the appeal and should have filed the....

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.... a reasonable period of time the writ petition was filed. In the writ petition the deficiencies based on which the applications for refund would not be processed was submitted before the learned writ court by the learned standing counsel for the department and the statutory provisions were referred to, namely, the second proviso to Section 54(3) and Section 54(3)(ii) of the Act and Rule 89(5) of the CGST Rules, 2017 and Rule 89(2)(h) was also referred to and it was pointed out that these are the deficiencies. In the portal all that the assessee was informed under the Deficiency Column "supporting documents attached are incomplete". 11. Therefore, it is not in dispute that the assessee was not made known of the defects which they are requ....