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2023 (11) TMI 960 - DELHI HIGH COURTDocuments / Evidences to be submitted with the refund application - Validity of communication informing the petitioner regarding deficiencies in its application for refund of unutilized Input Tax Credit (ITC) - officer issuing the impugned communication is authorized to issue the communication or not - deficiency in the refund application preferred by the petitioner or not - HELD THAT:- It is important to note that the implication of the impugned communication is that the petitioner would be required to file a fresh application for refund in terms of Rule 90(3) of the CGST Rules. Indisputably, the petitioner’s application for refund cannot be termed as deficient if it is in accordance with Rule 89(2) of the CGST Rules and is accompanied with the documents specified therein. Although, the concerned officer is at liberty to call for further documents to process the claim, the fact that such further documents are not annexed with the application does not render the same deficient. Respondent does not controvert that the documents referred to in the file noting and also reflected in the GST portal are not covered under Rule 89(2) of the CGST Rules. Concededly, the petitioner had filed all relevant documents that were mandatory in terms of Rule 89(2) of the CGST Rules. The impugned communication is set aside - the concerned officer is directed to issue the acknowledgement in terms of Rule 90 of the CGST Rules and process the petitioner’s application for refund in accordance with law - petition disposed off.
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