HC Allows Refiling of GST Refund Claim for Missing Declarations

Case Details: Abhishek Ramisetty vs. Commissioner of Central Goods and Services Tax - [2025] 176 taxmann.com 36 (Calcutta)

Judiciary and Counsel Details

• Raja Basu Chowdhury, J.
• Jishnu Chowdhury & Shreyash Basu Dasgupta for the Petitioner.
• Uday Shankar Bhattacharya & Tapan Bhanja for the Respondent.

Facts of the Case

The petitioner is registered under CGST Act and had filed three separate refund applications under Section 54 of the CGST and WBGST Acts read with Rule 89 of the relevant Rules. It was contended that despite filing the refund claims in Form GST RFD-01, no deficiency memos were communicated to the petitioner, thereby depriving him of an opportunity to rectify the applications. During the pendency of the writ proceedings, the respondents submitted that certain mandatory declarations and statements, including HSN/SAC codes and statements under Rules 89(2)(h) and 89(5), were not furnished with the refund applications. It was further stated that the deficiency memo was issued through the portal under the generic category of “incomplete documents” due to limitations in the portal’s interface.

High Court Held

The Hon’ble Calcutta High Court held that since the deficiencies in the refund applications had now been specifically identified, there was no impediment for the petitioner to submit a fresh refund application in the proper format. The Court permitted the petitioner to refile the refund applications by incorporating the required declarations and documents and directed the proper officer to process such applications within a stipulated time frame. The deficiency memo was deemed to have been effectively communicated through the judicial proceedings. Accordingly, the writ petition was disposed of, allowing the petitioner liberty to take corrective steps and seek refund in accordance with law.