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2023 (5) TMI 320 - HC - GSTRejection of refund claim - rejection on the ground that the petitioner had not provided the relevant documents and had not appeared before the concerned officer - documents filed as required under Rule 89 of the Central Goods and Services Tax Rules, 2017 - Applicability of Circular No. 125/44/2019 – GST dated 18.11.2019 - HELD THAT:- Undeniably, if an application for refund is accompanied by all relevant documents as prescribed under Rule 89 of the Rules, the said application cannot be rejected as incomplete and is required to be processed. However, that does not preclude the concerned officer from calling upon the applicant to furnish any other relevant documents that he considers necessary for processing the application for refund. Considering that the petitioner had provided most of the relevant documents as also the fact that if the Appellate Tribunal was constituted, the petitioner would be entitled to seek an opportunity to furnish the relevant documents before the Tribunal; this Court considers it apposite to set aside the impugned order and remand the matter to the Proper Officer to adjudicate the petitioner’s claim for refund afresh - the petitioner shall furnish all documents available with the petitioner, as sought for by the Proper Officer, within a period of three weeks from today. Petition disposed off.
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