Rejection of manual GST refund claim is not sustainable: HC

Case Details: Ayana Pharma Ltd. v. Union of India - [2022] 138 taxmann.com 367 (Gujarat)

Judiciary and Counsel Details

• • J.B. Pardiwala & Ms Nisha M. Thakore, JJ.
  • Bharat Raichandani & Aditya R. Parikh for the Petitioner.
  • Priyank P. Lodha for the Respondent.

Facts of the Case

The writ applicant was engaged in the business of manufacture/buying and selling of pharmaceutical products. It filed an application of refund which was rejected on the ground that the writ applicant could not have filed the application manually. It filed writ petition against the same.

High Court Held

The Honorable High Court observed that as per Rule 97A of CGST Rules, any reference to electronic filing of an application would include manual filing. Since rule 97A contains a non-obstante clause, it is intended to override rules 89 to 97 of the CGST Rules. Therefore, the rejection of refund claim on the ground that the same was not filed online but manually was not sustainable and liable to be set aside. Also, the Authority concerned was directed to treat manual application as application for refund and pass reasoned order after hearing the writ applicant.