Case Law Details
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.
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