Case Law Details
Anuj Gupta Vs Commissioner of GST (Delhi High Court)
It is the petitioner’s case that the refund due to it has not been processed by the respondents as its GSTN registration has been incorrectly reflected as suspended.
The application, in the format filed by the petitioner, indicates that it was duly supported by all relevant documents including form GSTR 2A.
It is submitted on behalf of the respondents that the form GSTR 2A is not in the correct format. Concededly, the counter affidavit does not indicate any specific deficiency in the form as uploaded by the petitioner. Admittedly, form GSTR 2A is a system generated form. It is stated that certain columns in the form GSTR 2A are blank and therefore, the application for refund has not been processed. According to the petitioner, the form GSTR 2A, as visible at its end, reflects all relevant particulars. The learned counsel appearing for the petitioner states that the scanned copy of the said form (Gstr 2A.pdf) was uploaded along with the application.
In view of the above, the respondents are directed to examine whether the form GSTR 2A, as visible at the petitioner’s end, reflects all relevant details. If it does, it would be apparent that there is a technical error is in the respondents’ system.
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