Administrative instructions cannot bar claim of GST refund if legal requirements contained in law are fulfilled

Medicamen Biotech Limited Vs Union of India (Rajasthan High Court) It is not in dispute that all the declarations, which are required as per law to claim refund, were uploaded by the petitioner through electronic mode while claiming refund in GST RFD-01. However, the dispute is with regard to declarations referable to Rule 89, sub-rule (2) (d) and Rule 89 (2)(e) of the CGST Rules of 2017. In Para 6 of the writ petition, the petitioner has clearly averred that the GST refund claim application was filed electronically on the GST common portal, i.e., www.gst.gov.in and duly signed using the digit...