2026 (1) TMI 767

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....quarely covered by the judgment dated 13.07.2023 passed by the Coordinate Bench of this Court in Special Civil Application No. 22339 of 2022, the present writ petition is taken up for final hearing and is decided by this order. 3. The present writ petition has been filed seeking the following prayers:- "26. (a) To issue writ of mandamus and/or any other appropriate writ(s) by directing Respondent Authorities to refund IGST amounting to Rs. 25,09,124/- occurred due to zero rated supply made which are marked at Annexure-K and allow the refund application in form GST RFD-01 under "Any other category" and also directing Respondent Authorities to pay interest @ 9% per annum from the date of filling of 1st refund application dated 24.....

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.... a show cause notice in Form GST RFD-08 from the respondent No.2 for the period from October, 2021 to May, 2022, wherein the petitioner was directed to provide proper documents as per Circular No. 125/44/2019-GST dated 18.11.2019 and also to provide invoice and details of Freight on Board (FOB) price. 6. On 12.08.2022, the petitioner, in response to the show cause notice in Form GST RFD-08, filed a reply in Form GST RFD-09, wherein the petitioner submitted the required shipping bills electronically for the period from October, 2021 to May, 2022. 7. On 04.09.2022, the respondent No.2 issued a rejection order in Form GST RFD-06, wherein it was contended that the petitioner had not properly signed the undertaking/declaration and, therefo....

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.....2022, the petitioner again raised a grievance by email to [email protected], seeking a solution for the error shown on the GST portal while attempting to file a fresh refund application for the period from October, 2021 to May, 2022. 10. On 05.12.2022, in response to the grievance, the petitioner received a reply from the GST Helpdesk reiterating that a refund application for the same period cannot be filed again and that a new refund application can be filed only for the period for which a NIL refund application was filed. 11. On 02.01.2023, the petitioner filed a fresh refund application in Form GST RFD-01 under the category "Any Other" for the period from October, 2021 to May, 2022. The petitioner further submitted a letter date....

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....in accordance with law. Thus, the petition deserves to be allowed." 14. Learned advocate Mr. Poddar, has pointed out the contents of the affidavit dated 25.02.2025 showing the amount of Rs. 25,09,124/- which has been reversed to the form GST DRC-03 by the petitioner. 15. We may incorporate the relevant averments of the affidavit thus:- "2. That, the refund application for the amount of Rs. 25.09.124 (Rupees Twenty Five Lakhs Nine Thousand One Hundred Twenty-Four Only), for the period starting from Oct, 2021 to May, 2022 were filed and got rejected and not allowed thereafter due to some technical glitches of the GSTN Portal. The details of the refund applications is as under: 3. That I, hereby, declare and affirm that....