TMI Blog2020 (7) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... ency 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. - W.P. (C) 4205/2020 - - - Dated:- 22-7-2020 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE SANJEEV NARULA Petitioner Through: Mr. Rajesh Jain, Advocate with Mr. Virag Tiwari and Mr. Ramashish, Advocates. Respondent Through: Mr. Anuj Ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner had to file W.P.(C) No.6337/2019 and it was only thereafter the Department had refunded the tax along with partial interest. 5. On the last two dates of hearing, Mr. Anuj Aggarwal, learned counsel for respondent had sought time to obtain instructions. He admits that there has been laxity on the part of the respondent in processing the petitioner s application. He, however, states that a formal deficiency memo will have to be issued as certain documents though annexed with the writ petition had not been uploaded by the petitioner along with its refund application. 6. Having heard learned counsel for the parties, this Court finds that Rules 90 and 91 of CGST/DGST Rules provide a complete code with regard to acknowledgement, scrutiny ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing. (3) Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in FORM GST RFD-03 through the common portal electronically, requiring him to file a fresh refund application after rectification of such deficiencies. 7. In the event of default or inaction to carry out the said activities within the stipulated period, consequences like payment of interest are stipulated in Section 56 of CGST/DGST Act. 8. Admittedly, till date the petitioner s refund application dated 4th Novem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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