9911796707
TMI Blog2022 (1) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner is engaged in export of services and therefore entitled for refund under Section 54 of the CGST Act, 2017. It is the further case of the petitioner that the 3rd respondent had earlier sanctioned the refund claim of the petitioner for the exports for the month of July and thereafter transfered the file of the petitioner to the 2nd respondent for the refund claims filed for the succeeding period i.e., August 2017 and September 2017 and from August 2018 to January 2019. The refund claims were rejected on the ground that the petitioner had not satisfied the requirements of Section 2 Sub-Section (6)(V) of IGST Act, 2017 and therefore orders came to be passed which are now subject matter of the writ petitions in W.P.Nos.6678, 6687, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll, in respect of that process or procedure, include manual filing of the said application. If indeed the argument of Mr.Mishra that no application in any form other than online can be received and processed is accepted, rule 97A would be a dead letter and rendered redundant. Rule 97A cannot be construed in a manner so as to defeat the purpose of legislation. We, therefore, conclude that the impugned circular would certainly be applicable to all applications filed electronically on the common portal, but the impugned circular cannot affect or control the statutory rule, i.e, rule 97A of the CGST Rules or derogate from it. 10.The proposition of law laid down in F.S.Enterprise (supra) that officers and all other persons employed in the inst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to effect refund to the extent the petitioner is found eligible. 12.The writ petition stands allowed on the aforesaid terms. There shall be no order as to costs. 6.The learned Additional Government Pleader for the respondent on the other hand would submit that the petitioner has filed the above mentioned writ petitions and therefore the fate of the refund claims of the petitioner and whether the petitioner is entitled to any other relief for the succeeding period covered by the writ petition can be decided together in the connected writ petition which are otherwise to be heard and disposed on 20.12.2021. 7.I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader ..... X X X X Extracts X X X X X X X X Extracts X X X X
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