TMI Blog2021 (9) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... nd inform the assessee in real time, of any defect in that application - upon scrutiny, the acknowledgment on Form GST-RFD-02 was issued acknowledging the claim filed by the petitioner. The revenue authorities also cannot deny existence of the appeal order dated 08.01.2021. Their further conduct to decline the refund on the reasoning or excuse of the application being incomplete, does not inspire confidence. In a case such as this where the refund claim has arisen solely on the strength of the appeal order, unless the assessing authority may plead ignorance of the same, we also cannot remain unmindful of the fact, while rejecting such claims, the authorities are forcing the assessee to litigate and also defeating the claim of interest th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion was filed on 05.02.2021. Acknowledgement on Form GST-RFD-02 was issued to the petitioner through the GST System Portal. 6. Relying on Rule 90(2) of the Central Goods and Services Tax Rules, 2017, it has been submitted that the acknowledgement on Form GST-RFD-02 may arise only in the event of the refund application being found to be proper and complete upon due scrutiny. Thus, according to the learned counsel for the petitioner, once the acknowledgement had been issued on Form GST-RFD-02, it was not open to the respondent authority to pass the impugned order dated 26.02.2021 on Form GST-RFD-06, rejecting the claim with the following remark: I hereby reject the claim for non submission of any documentary evidence regarding pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the claim filed by the petitioner. The revenue authorities also cannot deny existence of the appeal order dated 08.01.2021. Their further conduct to decline the refund on the reasoning or excuse of the application being incomplete, does not inspire confidence. 9. In a case such as this where the refund claim has arisen solely on the strength of the appeal order, unless the assessing authority may plead ignorance of the same, we also cannot remain unmindful of the fact, while rejecting such claims, the authorities are forcing the assessee to litigate and also defeating the claim of interest that is otherwise due on account of delay in processing the refund application. 10. Accordingly, the present writ petition is allowed . The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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