9911796707
TMI Blog2022 (9) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... LD THAT:- The Writ Petition is disposed of directing the Petitioner to make a fresh application for refund claim enclosing necessary supporting documents in terms of Circular No. 125/44/2019- GST, dated 18.11.2019, issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing, within a period of three [03] weeks from today. In which event, the authorities shall dispose of the same on merits and in accordance with law as early as possible, preferably within a period of Three weeks thereafter. - W.P. No. 21408 of 2020 - - - Dated:- 7-9-2022 - Hon ble Sri Justice C.Praveen Kumar And Hon ble Sri Justice A.V. Ravindra Babu For the Petitioner : Sai Krishna Srin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of Section 7(5) of the IGST Act. The supply of goods to SEZ Unit is considered as zero-rated supply in terms of provisions of Section 16(1)(b) of IGST Act. The fact that the Petitioner made zero-rated supplies and paid IGST on supplies is not in dispute. That being the position, under section 54 of the CGST Act, inter alia, the Petitioner is entitled for IGST paid on zero-rated supplies. iv. It is the case of the Petitioner that, after the roll-out of GST, on account of non-availability of electronic refund module on the common portal, a temporary mechanism is devised, to initiate the process of refund effectively. Accordingly, the Petitioner was required to file the refund application in the Form GST RFD-01A on common portal; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso not available in the common portal. In response to the same, physical copies of the same were furnished on 28.07.2020. viii. In view of the above circumstances, the present Writ Petition came to be filed, seeking the reliefs referred to above. 2. A counter came to be filed by Respondent Nos. 1, 3, 4 and 5 disputing the averments made in the affidavit filed in support of the Writ Petition. 3. The relevant paragraphs in the Counter are as under: 7. It is submitted that the procedure and time line will be observed in the cases where the applications received physically to the jurisdictional authority. In the Petitioner s case physical copy of application along with supporting documents have not been received in order to follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication thereupon the petitioner desecrated procedure envisaged by the CBIC. Therefore there is a lapse on part of the petitioner in processing of refund by the tax authority. The petitioner not submitted any physical copies of the refund application to the tax authority. Thus, the question of giving notice and personal hearing in the petitioner s case does not arise. Without having any physical copies of the refund application before the refund sanctioning authority the question of natural justice and personal hearing does not arise. The question of giving an opportunity of being heard is arises only in the cases where the refund application accompanies with all the supporting documents. Thus there is no violation in the petitioner s case. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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