TaxTMI 
TaxTMI 
2026 (9) TMI 1187
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....etitioner for refund of GST paid on Educational consultancy services provided to the foreign educational establishments. According to the petitioner, the reasons mentioned in Ext.P2 Deficiency memo, are matters which should not have been formed the basis of Deficiency memo and instead, those are matters to be considered while the refund applications are considered on merits. 2. In WP(C) No.21135/2026, the deficiencies mentioned in the Deficiency memo are as follows: "Remarks: 1. Incorrect Category "Any Other" instead of "Refund of IGST paid on Zero-rated supply". 2. Missing Statutory Statements: Under Rule 89 and Circular 125/44/2019, Statement 3 (linking invoices to remittances) and Annexure-B are mandatory. "invoice l....
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....y, with regard to the insistence for Bank Realisation Certificate or FIRC by rejecting the remittance advice uploaded by the petitioner along with the refund application, it is the submission of the learned counsel for the petitioner that, although the contents of such certificates satisfy the requirement of BRC, unfortunately the same was titled by the bank as the Advice of Foreign Inward Remittance. Therefore, that by itself cannot be a reason, to deny the opportunity to get the refund application considered. 5. Thus it is pointed out that, the deficiencies pointed out in Ext.P2 cannot be sustained. Another deficiency is that, the claim is barred by limitation. According to the petitioner the same is also a matter which ought to have b....
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....tronically, 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. Provided that the time period, from the date of filing of the refund claim in FORM GST RFD-01 till the date of communication of the deficiencies in FORM GST RFD-03 by the proper officer, shall be excluded from the period of two years as specified under subsection (1) of Section 54, in respect of an....
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....to the applicant in Form GST RFD-03 through the common portal, electronically, requiring the petitioner to file a fresh refund application after rectification of such deficiencies. From sub-rule (2) it is evident that, the scope of scrutiny contemplated as per sub-rule (2) of Rule 90, is only to examine the completeness of the application, which would mean that, the application will have to be scrutinized to find out whether, it satisfies the requirement of sub-rules (2),(3), and (4) of Rule 89. The question whether the documents produced are acceptable or not, is a matter which is beyond the scope of such scrutiny and the same has to be considered at the time when it is considered on merits after giving the petitioner an opportunity for be....
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....f the unutilised portion of input tax credit, but he is seeking refund of the tax paid under reverse charge mechanism therefore, it is not applicable. When it comes to the instance of Bank Realisation Certificate, it is a specific case of the petitioner is that, the petitioner had produced Ext.P10 which is termed as advice of Foreign Inward Remittance, issued by the Bank, and that satisfies the requirements for which the Bank Realisation Certificate or FIRC is issued. 10. According to the petitioner, merely because, the Bank titled it as an Advise of Foreign Inward Remittance, the same cannot be rejected. After carefully going through the same, I am of the view that the authority should not have issued deficiency memos simply going by th....