2026 (3) TMI 1198

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd 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 Petitioner is that the Refund Application dated 30.11.2023 and the deficiency memo has been served on the Petitioner on 07.05.2024, much beyond the time period prescribed under the Central Goods and Services Tax Act, 2017 ["the Act']. 3. The issue is squarely covered by the judgment of this Court in M/s Jian International versus Commissioner of Delhi Goods and Services Tax [2020 SCC OnLine Del 2606]. The relevant paragraphs « of the said judgment reads as under: "7. Having heard learned counsel for the parties, this court finds that Rules....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(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 deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in FORM GST RFD- 03 through the common portal electronically, requiring him to file a fresh refund application after rectification of such deficiencies." 8. In the event of default or inaction to carry out the said activities within the stipulated period, consequences like payment of interest are stipu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s given to the Petitioner within a period of four weeks from today alongwith statutory interest. 2. Subsequently, an order dated 13.02.2026 was passed in CM APPL.41655/2025 in the aforesaid proceedings. The same reads as under: "CM APPL. 41655/2025 1. This is an Application filed by the Petitioner under Section 151 of the Code of Civil Procedure, 1908 seeking compliance of the Order dated 28.03.2025. 2. In the opinion of this Court, the Order dated 28.03.2025 does not require any clarification, since the Writ Petition was disposed of in light of the Judgment passed by a Co-ordinate Bench in M/s Jian International versus Commissioner of Delhi Goods and Services Tax, 2020 SCC OnLine Del 2606. 3. Needless....