Rejection of GST refund for non-submission of documents physically- HC directs department to pass fresh order

Lupin Ltd. Vs Union of India (Andhra Pradesh High Court)

The petitioner challenged ex-parte order refund cannot be rejected merely for non-submission of documents. Relies upon the rule 90(3) and proviso thereto of CGST Rules.

The Petitioner challenged ex-parte order rejecting claim for refund on the ground of non-submission of documents. Argues that the circular issued by CBIC in 2019 requires filing online application for “refund” and not physical as alleged by the Revenue. Relies upon the rule 90 (3) and proviso thereto of CGST Rules. The Revenue contends that claim has been rejected for non-submission of documents.

Accordingly, the Hon’ble High Court sets aside the rejection order in view of the statement made by the counsels and grants three weeks to file a fresh refund claim in accordance with Circular of 2019. And, directs the department to pass fresh orders in accordance with law in four weeks. Disposes off writ petition. It may assist similarly placed litigants.

FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT

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