2021 (10) TMI 373

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..... filed seeking a mandamus to respondent no.6 to refund to the petitioner Rs. 1,28,50,535/- that became due to the petitioner under the order dated 06.01.2020 passed by respondent no.6. That amount of refund relates to the month July, 2019. Since that amount was not refunded to the petitioner which was then known as Nthrive Global Solutions Private Limited, further prayer for award of interest has also been made. 3. Since the refund was not made, the petitioner filed an application seeking refund, on 27.09.2019 before respondent no.6. Under Rule 97A of the Central Goods and Services Tax (CGST) Rules, 2017 (hereinafter referred to as the 'Rules'), it was permissible to file that application, manually. In any case the said application .....

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..... xposed themselves to interest liability @ 6% from the date 27.11.2019 onwards, on the amount of admitted refund Rs. 1,28,50,535/-. No amount having been paid even today, the interest liability is continuing. 7. As to the defence set up by the respondents, it is seen that respondent no.6 claims, it had approved the refund on 06.01.2020 itself and he had forwarded the file for actual payment, to respondent no.5, on 15.01.2020. Therefore, that authority claims no liability to pay interest. 8. Insofar as the respondent no.5 is concerned, Sri Krishna Ji Shukla, learned counsel for the respondents would submit, the refund application and the forwarding letter by respondent no.6 were moved through physical mode and therefore the same could not h .....

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..... herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules." 10. Further, the subsequent Circular No.125/44/2019-GST came to be issued on 18.11.2019 prescribing the online mode for such refund applications w.e.f. 26.09.2019. It is of no benefit to the respondents, as in the first place, the said Circular did not and it could not override or negate the effect of law arising from Rule 97A of th .....

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