9911796707
TMI Blog2022 (9) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... tition came to be filed seeking issuance of a writ of Certiorari for the following reliefs: a) Quash the impugned Order No. VJAGSTREJ/ 185/2019-20 & VJAGST-REJ/186/2019-20 dated 27.09.2019; b) Quash the impugned letter bearing C. No. V/18/13/2020-Refunds dated 29.06.2020, and; c) Issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, directing the Respondents to sanction entire refund claim with interest to the Petitioner under the provisions of Section 54 of the CGST Act, 2017 read with Rule 89 of the CGST Rules, 2017 and to pass such other reliefs". 3) The facts, in issue, are as under: i. The Petitioner herein is engaged in manufacturing and export of medicaments/pharmaceuticals products, falling under Chapt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s with the respective jurisdictional Department. However, the Department did not accept the documents. The Department informed the Petitioner that, in the light of Circular, dated 18.11.2019, issued by CBIC, the Petitioner is required to file refund application along with all supporting documents electronically on common portal with effect from 26.09.2019. vi. The Petitioner claims to have informed the Department that they have already filed refund application for the tax periods February 2019 to August 2019 and the said applications were filed manually on 21.08.2019 due to non-availability of electronic refund module. Correspondence between the Department and the Petitioner took place and ultimately nothing happened. But, however, on 21. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, the refund sanctioning authority would not follow the procedure as was mentioned at Para A.1 of grounds of petition, time line and natural justice. If the petitioner submits all the relevant documents then the sanctioning authority would have been issued speaking order. Without any documents speaking order cannot be issued. After rejecting the RFD-01A vide RFD-06 dated 27.09.2019 through online, the petitioner vide their letter dated 16.06.2020 approached the tax authority for guidance in the matter and for further action to be taken by them. In response to their letter, the refund sanctioning authority informed the petitioner that your refund applications were rejected on the ground of non-submission of manual copies and advised to fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Today when the matter is taken up for hearing, both the Counsel reiterated the averments made in the affidavit filed in support of Writ Petition and the Counter, in support of their arguments, and ultimately it was agreed upon that the Petitioner herein shall make a fresh application seeking refund, 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. 5. Having regard to the above and with the consent of both the parties, the Writ Petition is disposed of directing the Petitioner to make a fresh application for refund claim enclosing necessary supp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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