Case LawW.P.(C) 3550/2023
Bharat Sanchar Nigam Limited Vs Union Of India
- Court:
- High Court
- Bench:
- Delhi
- Date:
- April 6, 2023
- Type:
- Writ Petition
- Members:
- VIBHU BAKHRU
Subject
Deficiencies in Form GST RFD 03 do not render the application filed by a taxpayer as 'non est'
RefundLimitation
Summary
The court ruled that deficiencies in Form GST RFD 03 do not render the application filed by a taxpayer as non-existent. If the application is not deficient and accompanied by the necessary documents, it cannot be ignored for the purposes of limitatio…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition impugning an order dated 25.11.2021 passed by the Additional Commissioner CGST Appeals-II ( the Appellate Authority ), whereby the petitioner’s appeal against an order dated 29.04.2020 passed by the Adjudicating Authority was rejected. 2. In addition, the petitioner impugns the validity of Ru…