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2020 (7) TMI 611 - HC - GSTGrant of refund along with interest - zero-rated supply of goods or services or both made by registered persons - HELD THAT:- Admittedly, till date the petitioner’s refund application dated 4th November, 2019 has not been processed. As neither any acknowledgment in FORM GST RFD-02 has been issued nor any deficiency memo has been issued in RFD-03 within time line of fifteen days, the refund application would be presumed to be complete in all respects in accordance with sub-rule (2), (3) and (4) of Rule 89 of CGST/DGST Rules - To allow the respondent to issue a deficiency memo today would amount to enabling the Respondent to process the refund application beyond the statutory timelines as provided under Rule 90 of the CGST Rules. This Court is of the view that the respondent has lost the right to point out any deficiency, in the petitioner’s refund application, at this belated stage - this Court directs the respondent to pay to the petitioner the refund along with interest in accordance with law within two weeks. Petition disposed off.
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