A Division Bench of the Gujarat High Court has recently allowed a writ petition for Goods and Services Tax (GST) refund to be issued, observing that “the Assessee of those consultants and others could communicate with the GSTN on portal if a feature like “MAY I HELP YOU” is created by the authority on due deliberation or through the “Grievance Redressal Mechanism”.
The petitioner had exported the goods, the invoice copies and the shipping bills along with GSTR-3B and GSTR-1 had been tendered.
The petitioner had received the refund for export invoice Nos. E67/2019-20 and E68/2019-20 in his official Bank whereas the refund of Integrated Goods and Services Tax (IGST) paid on export invoice E54/2019-20 dated 06.02.2020 to the tune of Rs.19.94 Lakh (rounded off) has not been received.
Admittedly, there was no reason as to why because of the change in the name which had been communicated to the department in the month of April 2019, this particular refund is missed out.
The Bench of Justice Sonia Gokani and Justice Mauna M Bhatt observed that “when Section 54(6) of the CGST read with Section 91(2) of the CGST Rules, the amount is required to be refunded and it is the respondent’s obligation to make an order sanctioning 90% of the amount claimed in Form RFD-04 within a period of seven days from the date of acknowledgment received.”
It was further clarified that, “there is nothing for the Court to adjudicate except pointing out to the limitation of the software of the respondent department” and the suggestions to implement a grievance redressal mechanism were made.
Allowing the writ petition, the High Court also directed the revenue to grant the petitioner 6% interest on the refund amount of Rs Twenty Lakhs(approx.) within a period of six weeks from the receipt of the order.
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