HC set aside GST Refund cancellation order as FORM GST RFD-02 was not issued

SHCPLRJV Vs ACCT (Andhra Pradesh High Court) Having regard to the fact that there is a default in compliance of Rule 90(1) read with para 2(d) of Circular No. 79, and since the acknowledgment in FORM GST RFD-02 was not issued within 15 days, the order under challenge is set aside and the matter is remanded back to the 1st respondent to deal with the request of the petitioner in all respects, in accordance with law, within a period of two to three weeks from 25.11.2020. FULL TEXT OF THE HIGH COURT ORDER/JUDGEMENT The present writ petition came to be filed seeking the following relief/s: “..to...