Twin Disc Power Transmission Pvt. Ltd Vs Deputy Commissioner (ST), GST – Appeals (Madras High Court)
Whether in some extraordinary or exceptional circumstance, a GST refund application can be permitted to be filed manually?
He held that in some extraordinary or exceptional circumstance, a refund application can be permitted to be filed manually and such application can be held valid under GST. Madras High Court followed Bombay High Court order dated 30.11.2021 in W.P.No.7861 of 2021 in the case of Lakshmi Organic Industries Limited Vs. Union of India and Ors.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This writ petition is disposed at the time of admission after hearing of the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents.
2. It is the specific case of the petitioner that the petitioner is engaged in export of services and therefore entitled for refund under Section 54 of the CGST Act, 2017. It is the further case of the petitioner that the 3rd respondent had earlier sanctioned the refund claim of the petitioner for the exports for the month of July and thereafter transfered the file of the petitioner to the 2nd respondent for the refund claims filed for the succeeding period i.e., August 2017 and September 2017 and from August 2018 to January 2019. The refund claims were rejected on the ground that the petitioner had not satisfied the requirements of Section 2 Sub-Section (6)(V) of IGST Act, 2017 and therefore orders came to be passed which are now subject matter of the writ petitions in W.P.Nos.6678, 6687, 6693, 6696, 6700, 14305, 14310, 14313, 14318, 14765 & 23191 of 2021.
3. The learned counsel for the petitioner submits that in view of the deficiency pointed out in the earlier proceedings, the petitioner was unable to upload the refund applications for the period commencing from February 2019 to December 2019 and that the limitation for filing refund claim had expired under Section 54 of the CGST Act, 2017.
4. Under these circumstances, the petitioner has filed a representation dated 10.12.2021 asking the respondents to accept the manual declarations for the purpose of refund claim for the aforesaid period.
