2019 (4) TMI 312 - HC - GST

Manual filing of refund application - Held that - The Court permits the Petitioner to file a refund application manually in terms of Rule 97 A of the CGST Rules. The Petitioner will file such application not later than ten days from today. If such application is filed, the officer concerned will fix a date for consideration of the said application and will give at least 3 days advance notice to the Petitioner.

Summary

The Delhi High Court allowed the Petitioner to file a refund application manually under Rule 97A of the CGST Rules within ten days. The officer must consider the application within ten days of submission and communicate the decision to the Petitioner within a week. Counter affidavits are to be filed within four weeks, with the case listed for 7th May 2019.