2023 (5) TMI 320

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..... ad not appeared before the concerned officer - documents filed as required under Rule 89 of the Central Goods and Services Tax Rules, 2017 - Applicability of Circular No. 125/44/2019 GST dated 18.11.2019 - HELD THAT:- Undeniably, if an application for refund is accompanied by all relevant documents as prescribed under Rule 89 of the Rules, the said application cannot be rejected as incomplete a .....

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..... ay. Petition disposed off. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE AMIT MAHAJAN For the Petitioner Through: Mr. Rakesh Kumar, Adv. For the Respondents Through: Mr. Rajeev Aggarwal, ASC. ORDER 1. Issue notice. 2. Mr. Rajeev Aggarwal, learned counsel for the respondent accepts notice. 3. The petitioner has filed the present petition imp .....

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..... an application for refund is accompanied by all relevant documents as prescribed under Rule 89 of the Rules, the said application cannot be rejected as incomplete and is required to be processed. However, that does not preclude the concerned officer from calling upon the applicant to furnish any other relevant documents that he considers necessary for processing the application for refund. 8. I .....

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