Rejection of GST refund for non-submission of documents physically- HC directs department to pass fresh order

Lupin Ltd. Vs Union of India (Andhra Pradesh High Court) The petitioner challenged ex-parte order refund cannot be rejected merely for non-submission of documents. Relies upon the rule 90(3) and proviso thereto of CGST Rules. The Petitioner challenged ex-parte order rejecting claim for refund on the ground of non-submission of documents. Argues that the circular issued by CBIC in 2019 requires filing online application for “refund” and not physical as alleged by the Revenue. Relies upon the rule 90 (3) and proviso thereto of CGST Rules. The Revenue contends that claim has been reje...