Manual Application for Refund Allowed to Assessee Where Portal Was Closed and the Same Can’t Be Done Online | HC

Case Details: Little Brain Works (P.) Ltd. v. Union of India - [2024] 162 taxmann.com 876 (Andhra Pradesh)

Judiciary and Counsel Details

• • Ravi Nath Tilhari & Kiranmayee Mandava, JJ.
  • Samireddy Sai Sarat Chandra for the Petitioner.
  • Y.V. Anil Kumar for the Respondent.

Facts of the Case

The petitioner was engaged in the business of providing services of conducting extra-curricular activities for students in schools. It filed an application for a refund of unutilized ITC for the period from April 2018 to March 2019. However, a deficiency memo dated 31.12.2019 was issued with the remark that no supporting documents were attached.

The petitioner’s case was that, since the portal was closed, a fresh application could not be filed on the portal, and the deficiencies pointed out could also not be addressed. It filed a writ petition before the High Court and requested a directive for the department to process the application already submitted by the petitioner for a refund of Input Tax Credit.

High Court Held

The High Court noted that the petitioner could not use the portal for the claim in question since the portal was closed. The rules of procedure are handmade for justice. They are for effective and timely redressal of grievances, not for destroying rights or defeating legitimate claims. Therefore, the Court held that the petitioner is at liberty to file a manual application for a refund, completing the requisite documents and addressing the deficiencies pointed out in the deficiency memo.