9911796707
TMI Blog2021 (5) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... y filed refund application indicating that the entire refund claim got auto-populated under a single head, namely, SGST. If due to error on the part of any software in GSTN, this had occurred obviously, the petitioner cannot be expected to produce proof for the same. In any event, the petitioner had submitted the refund applications manually also. If the petitioner was otherwise eligible to refund, on the ground of technical glitches and error having occurred due to auto-population, the petitioner ought not to be denied relief. Nothing can be more unfair. The orders impugned in these writ petitions are set aside to the extent they reject the refund claim of the petitioner made under CGST and IGST. The matter is remitted to the file of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se writ petitions came to be filed. 3. The learned counsel appearing for the petitioner reiterated all the contentions set out in the affidavit filed in support of the writ petitions. 4. The respondents have filed a detailed counter affidavit and the learned Standing counsel took me through the averments set out therein. 5. The stand of the respondents is that the respondents cannot be faulted for having passed the impugned orders. The respondents considered the claim of refund made by the petitioner under the head of SGST and finding that the refund claim was available only to a limited extent and granted relief to that extent. If according to the petitioner, there was some technical error due to technical glitches, it was the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the petitioner has been rejected by the respondents on the ground that the petitioner has not furnished any documentary proof in support of his claim. 9. When the petitioner has received show cause notice for the rejection of the refund application, the petitioner in his reply dated 24.01.2019 and 14.05.2019, had categorically stated that they filed refund application indicating that the entire refund claim got auto-populated under a single head, namely, SGST. If due to error on the part of any software in GSTN, this had occurred obviously, the petitioner cannot be expected to produce proof for the same. In any event, the petitioner had submitted the refund applications manually also. If the petitioner was otherwise eligible to refund, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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