Laxmi Organic Industries Ltd Vs Union Of India
Date: November 30, 2021
Court: High Court
Bench: Bombay
Type: Writ Petition
Judge(s)/Member(s): DIPANKAR DATTA, M S KARNIK
Subject Matter
GST refund application can be filed manually under rule 97A
Summary
The plain and simple construction of rule 97A is that despite rule 89 providing for electronic filing of applications for refund on the common portal, in respect of any process or procedure prescribed in Chapter X any reference to electronic filing o…
Having failed to upload “Statement 5B” along with refund applications which were filed online, the petitioner applied manually on 10th June, 2021 and 22nd June, 2021 for F.Y.s 2018-19 and 2019-2020. Such applications were returned without being processed with an instruction that in terms of Circular No. 125/44/2019-GST dated 18th November 2019 (hereafter “the impugned circu…