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TMI Blog2023 (11) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Rule 90(3) of the CGST Rules. Indisputably, the petitioner s application for refund cannot be termed as deficient if it is in accordance with Rule 89(2) of the CGST Rules and is accompanied with the documents specified therein. Although, the concerned officer is at liberty to call for further documents to process the claim, the fact that such further documents are not annexed with the application does not render the same deficient. Respondent does not controvert that the documents referred to in the file noting and also reflected in the GST portal are not covered under Rule 89(2) of the CGST Rules. Concededly, the petitioner had filed all relevant documents that were mandatory in terms of Rule 89(2) of the CGST Rules. The impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹54,86,530/-. Concededly, the said application was accompanied with following documents as noted by the concerned officer and as reflected in the GST portal: 1. RFD-01 2. Statement 3 3. Computation of Refund Claimed Statement 4. Declaration 54(3)(ii) 5. Undertaking 16(2)(e), section 42 of the SGST/CGST 91(1) of CGST Act, 2017. 6. Annexure B/GSTR-2A. 7. A statement mentioning details of invoices and shipping bills. 4. The petitioner s application was not processed and the concerned officer issued the impugned communication stating that upon scrutiny of the petitioner s application, the following deficiencies were noted: S. No. Description (option ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Rule 89(2) of the CGST Rules, and therefore its application could not be considered as deficient. It was, thus, necessary for the concerned officer to process the said application in accordance with law. 8. It is important to note that the implication of the impugned communication is that the petitioner would be required to file a fresh application for refund in terms of Rule 90(3) of the CGST Rules. Indisputably, the petitioner s application for refund cannot be termed as deficient if it is in accordance with Rule 89(2) of the CGST Rules and is accompanied with the documents specified therein. Although, the concerned officer is at liberty to call for further documents to process the claim, the fact that such further documents are n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r officer may withhold the processing of refund, if he is not completely satisfied that the same is refundable to the taxpayer. In such circumstances, where the proper officer requires to further verify the claim or is unable to process it on account of discrepancies noticed by him, he is required to issue notice in Form GST RFD-08 in terms of Subrule (5) of Rule 90 of the CGST Rules. 11. In view of the above, we set aside the impugned communication. We direct the concerned officer to issue the acknowledgement in terms of Rule 90 of the CGST Rules and process the petitioner s application for refund in accordance with law. 12. It is clarified that this does not preclude the concerned officer from verifying the petitioner s claim and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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