Case LawW.P. (C) 4205/2020
Jian International Vs Commissioner of Delhi GST
- Court:
- High Court
- Bench:
- Delhi
- Date:
- July 22, 2020
- Type:
- Writ Petition
- Members:
- Manmohan, Sanjeev Narula
Subject
Any deficiency in refund application should be pointed out within 15 days.
Refund
Summary
Rules 90(2) and (3) of the DGST Rules states that within fifteen days from the date of filing of the refund application, the respondent has to either point out discrepancy/deficiency in FORM GST RFD-03 or acknowledge the refund application in FORM GS…
Judgement
1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed seeking a direction to respondent to grant refund of Rs.9,12,893/- claimed under Section 54 of the Delhi Goods and Services Tax Act, 2017 (hereinafter referred to as „DGST Act‟) for the month of August, 2019 as well as the grant of interest in accordance with Section 56 of DGST/CGST Act.…