9911796707
TMI Blog2025 (1) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner and has been filed in these proceedings. Petition disposed off. - HON'BLE MR. JUSTICE YASHWANT VARMA And HON'BLE MR. JUSTICE DHARMESH SHARMA For the Petitioner : Mr. Vasdev Lalwani and Mr. Rohit Gautam, Advs For the Respondents : Mr. Atul Tripathi, SSC with Mr. V.K. Attri, Adv. for CBIC ORDER 1. The instant writ petition has been preferred seeking the following reliefs:- (a) Issue a Writ of declaration or any other Writ Order or directions directing the respondents to issue/credit the refund of Rs. 26,43,502/-(IGST Rs. 17,18,646/- + SGST Rs. 4,62,428/- + COST Rs. 4,62,428/-) as per the provision of SGST/CGST Act. (b) Grant interest on refund amount of Rs. 26,43,502/- (IGST RS. 17,18,646/- + SGST Rs. 4,62,428/- + CGST Rs. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity in tax administration b. To create a digital directory for maintaining a proper audit trail of such communication. c. To provide the recipients of such communication a digital facility to ascertain their genuineness. 5. That w.e.f. 08.11.2019, mentioning of the DIN was made mandatory for search authorization, summons, arrest memo, inspection notices and letters issued in the course of any enquiry with exception in exigent situations as mentioned in para 3 of the said circular. It was mentioned therein that subsequently, the DIN would be extended to other communications and that there is a plan to have the communication itself bearing the DIN generated from the system. 6. Subsequently, CBIC has issued another Circular No. 128/47/2019-GS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation Centre notified by the Commissioner: .. Rule 90. Acknowledgement.- (1) Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing. (2) The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said application, scrutinize the application for its completeness and where the application is found to be co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .09.2019. This refund module enables seamless online processing of applications (RFD-01 to RFD-09) including the disbursal of refund and re-credit of rejected amount (PMT -03). Furthermore, this automated refund module provides for a centralized single point payment of refunds through PFMS via GSTN. Thus, all communications between the taxpayers and the tax officers are online. Taxpayers can view the various stages of processing of their refund application and can give replies to notice, if any, online on the GST Portal. 10. That it is further submitted that the said communication is sent to the taxpayer through GST portal after the jurisdictional/proper officers accesses the common portal using his credentials. It is further to state that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the process of being issued. 12. That the GSTN has developed a functionality in March 2023 for giving Reference number issued by State GST authorities to other documents which are not GST System generated, and also a mechanism for tracing them on the system. Thus, the genuineness of the Reference number printed so on the document can be verified both pre-login and post-login. This facility is for offline correspondence issued by State GST authorities. For documents issued by Central GST officers, CBIC DIN facility is already in place. 13. That it may kindly be seen that identity of the tax officer using common portal is confirmed and also can be verified online and there cannot be any doubt of genuineness of any documents communicated to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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