The Delhi High Court has directed the authorities to revisit the application for a Goods and Services Tax ( GST ) refund filed by the petitioner. The refund of the petitioner was rejected for not submitting relevant documents.
The petitioner company, Al-Khair Exports, sought a refund for a GST claim, but their application was denied on February 17, 2022.
Puneet Agrawal and Rishabh Mishra, appearing for the petitioner, argued that the petitioner had submitted the Bank Realization Certificates, Letter of Undertaking, and other relevant documents. They also clarified that while there is no Export Agreement of the Petitioner with the importer, they possessed all supporting documents evidencing the export.
The petitioner expressed willingness to produce the additional documents, excluding the Export Agreement, and provide evidence of export for consideration of the proper officer.
The respondents, represented by Rajeev Aggarwal, submitted that the Proper Officer shall re-examine the documents submitted by the petitioner and also further documents as may be furnished by the petitioner in support of the claim of refund.
Read More: GST Refunds: The Complete Digest
The court observed that “Petitioner may file such additional documents as may be required in support of his application within a period of two weeks from today. Thereafter, the Proper Officer shall dispose of the application for refund after giving an opportunity of personal hearing to the petitioner. In case, the Proper Officer requires any clarifications or documents, he shall duly intimate the same to the petitioner, who shall provide the same.”
The Delhi High Court set aside the impugned order and the application seeking refund was restored to the file of the Proper Officer. The judgement was delivered by a Division Bench consisting of Justices Sanjeev Sachdeva and Ravinder Dudeja.
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