TaxTMI 
TaxTMI 
2025 (12) TMI 1365
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....that this Hon'ble High Court may be pleased to issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the refund rejection order dated 31.01.2024, In Form GST RFD-06 (Annexure-Z5) Issued by the 1st Respondent u/s 54 r/w Rule 92 of the CGST Rules for the period 2022-23 and prayed that this Hon'ble High Court may be pleased to direct the 1st Respondent to Issue refund sanction order In Form GST RFD-06 allowing the Petitioner's application filed for refund in Form GST RFD-01, (Annexure-Y), In the Petitioner's case. This Hon'ble High Court may be pleased to issue such other writ or writs or directions in the nature of a writ as this Hon'ble High Court may deem it fit to grant in....
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....account facts and circumstances of each case. It is submitted that while rejecting refund request of the petitioner, the first respondent has not considered the said Circular and as such, the impugned order may be set aside and the matter remitted back to the first respondent for reconsideration of refund request of the petitioner by permitting the petitioner to furnish/submit LUT/Bond along with an application for condonation of delay in terms of the paragraph Nos.4 and 4.1 of the Circular dated 15.03.2018 and section 16(3) of the CGST Act read with Rule 96-A of the CGST Rules. 4. Per contra, learned counsel appearing for the respondents would support impugned order and submit that requirement of furnishing LUT/bond prior to export i....
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.... sub-section (3) of section 54 of the CGST Act states that no refund of input tax credit shall be allowed in cases where the supplier of goods or services or both avails of drawback in respect of central tax. 2.1 This has been clarified in paragraph 8.0 of Circular No. 24/24/2017-GST, dated 21 December 2017. In the said paragraph, reference to "section 54(3)(ii) of the CGST Act is typographical error and it should read as "section 54(3)(i) of the CGST Act". It may be noted that in the said circular reference has been made only to central tax, integrated tax, State/Union territory tax and not to customs duty leviable under the Customs Act, 1962. Therefore, a supplier availing of drawback only with respect to basic customs duty shall....
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....ancies between the data furnished by the taxpayer in FORM GSTR-3B and FORM GSTR-1, the officer shall refer to the said Circular and process the refund application accordingly. 4. Exports without LUT: Export of goods or services can be made without payment of integrated tax under the provisions of rule 96A of the Central Goods and Services Tax Rules, 2017 (the CGST Rules). Under the said provisions, an exporter is required to furnish a bond or Letter of Undertaking (LUT) to the jurisdictional Commissioner before effecting zero rated supplies. A detailed procedure for filing of LUT has already been specified vide Circular No. 8/8/2017-GST dated 4th October, 2017. It has been brought to the notice of the Board that in some cases, such....