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/<

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