The High Court declined to consider refund applications u/s 54 (3) of GST for FY 2017-2018, 2018-2019 &...

The High Court declined to consider refund applications u/s 54 (3) of GST for FY 2017-2018, 2018-2019 & 2020-2021 due to non-filing of RFD-01 forms as petitioner was unregistered. Citing precedent from Bombay and Gujarat High Courts, assessing authority must consider Rule 97A allowing manual applications. Petitioner, though unregistered, eligible u/s 54 (1) for refund. Refusal based on lack of registration and failure to consider Rule 41 on credit transfer deemed incorrect. The impugned order was set aside, remanding the matter for fresh consideration within four weeks. Petition allowed for remand. .....

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