2025 (3) TMI 1630

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ough: Mr. Siddarth Malhotra, Adv. For the Respondent Through: Mr. Abhinav Sharma and Ms. Aakriti Jain, Advs. ORDER 1. The present Writ Petition is for a writ of mandamus directing the Respondent to sanction the refund claim of the Petitioner under the Refund Application dated 30.11.2023 for an amount of Rs. 70,09,455/- for a period from April 2020 to March 2022. 2. The case of the Peti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... DGST Rules states that within fifteen days from the date of filing of the refund application, the respondent has to either point out discrepancy/deficiency in FORM GST RFD-03 or acknowledge the refund application in FORM GST RFD-02. In the event deficiencies are noted and communicated to the applicant, then the applicant would have to file a fresh refund application after rectifying the deficienc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on is found to be complete in terms of sub-rules (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 date of filing. (3) Where any deficienci....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h sub-rules (2), (3) and (4) of rule 89 of the CGST/DGST Rules. 10. To allow the respondent to issue a deficiency memo today would amount to enabling the respondent to process the refund application beyond the statutory time-lines as provided under rule 90 of the CGST Rules, referred above. This could then also be construed as rejection of the petitioner's initial application for refu....