Refund Filed Within Time Can’t be Rejected on Ground of Limitation If Proper Officer Demanded Further Documents | Delhi HC

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  • Last Updated on 30 August, 2023

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GST Refund

Case Details: National Internet Exchange of India v. Union of India - [2023] 153 taxmann.com 709 (Delhi)

Judiciary and Counsel Details

    • Vibhu Bakhru & Amit Mahajan, JJ.
    • Ms Charanya Lakshmi Kumaran, Karan Sachdev, Kunal Kapoor & Agrim Arora, Advs. for the Petitioner.
    • R. Ramachandran, Rajeev Aggarwal, ASC & Rishikesh Kumar, ASC for the Respondent.

Facts of the Case

The petitioner had filed an application for refund on 31-10-2019 in ‘form and manner’ as prescribed under Section 54 and the application was accompanied by documents as prescribed under rule 89(2) of CGST Rules, 2027. The proper officer noticed certain discrepancies in documents and issued deficiency memo and petitioner was asked to submit fresh application for refund.

It submitted the fresh application and the officer issued deficiency memo again and again. After submission of application for 4th time, SCN was issued to show cause as to why its refund application should not be rejected on the ground that it was filed after the prescribed period of two years and application was rejected on the ground of limitation. It filed writ petition against the rejection of refund.

High Court Held

The Honorable High Court noted that an application for refund is required to be made within a period of two years from the relevant date and the application can be rejected as deficient only where any deficiencies are noted. In the instant case, the deficiency memo did not indicate that application filed by petitioner was incomplete in terms of rule 89(2).

The nature of the deficiencies as set out in deficiency memo clearly indicated that the application filed by the petitioner was not incomplete. Also, the petitioner had submitted required statement containing number and date of invoices and relevant bank realisation certificates/foreign inward remittances certificates. Thus, the Court held that the application for refund filed by petitioner could not be ignored or rejected.

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