AMN Life Pvt Ltd Vs Union of India & others (Himachal Pradesh High Court)
In a landmark decision, the Himachal Pradesh High Court has overturned the rejection of manual GST refund applications submitted by AMN Life Pvt Ltd. This case revolves around the interpretation and application of Rule 97A of the Central Goods and Services Tax (CGST) Rules, which allows for manual submission of GST refund applications under specific circumstances. The court’s ruling addresses the conflict between the rule and a departmental circular mandating electronic filing, offering significant clarity on the matter.
Background of the Case
AMN Life Pvt Ltd filed a writ petition challenging the order dated 28.07.2022 issued by the 5th respondent, which declined to consider their manual GST refund applications for the financial years 2017-2018, 2018-2019, and 2020-2021. The rejection was based on three primary grounds:
1. The absence of an RFD-01 application form.
2. The petitioner’s GST registration, which was only effective from October 2020.
3. The requirement that refund applications be filed electronically, not manually.
Petitioner’s Contentions
The petitioner argued that they were compelled to file refund applications manually due to their GST registration being effective only from October 2020, following the acquisition of a business undertaking from M/s Sozin Flora Pharma LLP. Consequently, they couldn’t file the applications electronically. They cited Rule 97A of the CGST Rules, which explicitly permits manual filing of applications in certain scenarios.
