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TMI Blog2023 (5) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... requirement that the declaration must necessarily be signed in physical mode. A conjoint reading of the provisions contained in Rule 26 and Rule 89 of the CGST Rules of 2017 leaves no manner of doubt that as far as requirement of law is concerned, it does not mandate that even after having authenticated a document in the manner prescribed under Rule 26 of the CGST Rules of 2017, insofar as declarations (as sought in the present case) are concerned, they are also required to be signed in physical mode before being scanned and uploaded through electronic submission along with the application for refund. It appears that by administrative instructions, i.e. Circular dated 18.11.2019 (Annexure-10), such requirement has been added. Though ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (hereinafter referred to as the CGST Act of 2017 ) read with Rule 89, sub-rule (5) of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the CGST Rules of 2017 ). On the basis of the aforesaid application, the proper officer, i.e., the Adjudicating Authority sanctioned refund of an amount of Rs. 14,30,110/- vide refund sanction order No. Z081200148802 dated 14.12.2020 passed in Form GST RFD-06 and credited the said amount vide payment advice issued in Form GST RFD-05. 3. The Competent Authority, i.e. Principal commissioner, Central Goods and Service Tax, Commissionerate, Alwar, in terms of provisions of Section 107(2) of the CGST Act of 2017 reviewed the order of refund dated 14.12.2020 observing that on examin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igned by the proper person and also uploaded in PDF files as un-signed scanned copy, no verification was required and, therefore, refund order was not proper. 6. As there is no Tribunal in existence where the petitioner could avail the remedy of second appeal, the petitioner is before this Court. 7. Learned counsel for the petitioner would submit that it is an undisputed fact that all the documents including the declarations and undertakings attached to GST RFD-01 were digitally signed. However, even though there is no requirement of the rule that it should be separately signed in physical mode also before uploading and submitting through electronic mode, by administrative instructions, such a requirement has been introduced and not o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.e. Para 11 of the impugned order, the Appellate Authority recorded as below: 11. I also find that the Respondent in their cross reply submitted that no deficiency memo was issued by the proper officer in FORM GST RFD-03 for any deficiency found in the refund application filed by the Respondent. Therefore, it is not permissible for the Department to file an appeal at this stage on the ground of any deficiency in the refund application filed by the Respondent. In this regard I find that the deficiency memo was issued by the proper officer in FORM GST RFD-03 only in case of non availability of documentation but not for the authenticity/admissibility of documents/refund. In this case the declaration filed by the respondents were not sig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellate Authority to declare the sanction for refund as illegal is that declarations were not signed in physical mode before it could be scanned and uploaded through electronic mode. For this purpose, as is apparent from the impugned order, the Appellate Authority has relied upon Circular dated 18.11.2019 (Annexure-10). 11. The legal requirement with regard to submission of application for refund is contained in Rule 89 of the CGST Rules of 2017. Relevant part of the aforesaid provision, for the purpose of present case, is extracted as below: 89. Application for refund of tax, interest, penalty, fees or any other amount (1) Any person, except the persons covered under notification issued under section 55, claiming refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf. (2) xxxxxxxxx (3) xxxxxxxxx 13. A conjoint reading of the provisions contained in Rule 26 and Rule 89 of the CGST Rules of 2017 leaves no manner of doubt that as far as requirement of law is concerned, it does not mandate that even after hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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