Medicamen Biotech Limited Vs Union of India
Date: April 9, 2023
Subject Matter
No specific requirement in the law that declarations need to be signed in physical mode. Digitally authenticated declarations fulfill the legal requirements
Summary
The case is related to a dispute regarding the signing of declarations while claiming a refund under GST RFD-01. The petitioner had uploaded all the necessary declarations, including those required under Rule 89 sub-rule (2)(d) and Rule 89 sub-rule (…
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT 1. With the consent of the parties, this petition is heard finally. 2. The petitioner, having GSTIN 08AACM1217A1Z9, filed refund application in Form RFD-01 amounting to Rs. 14,34,804/- vide ARN No. AA0812200031153 under the category “supply made to SEZ unit/Developer with payment of Tax” for the period July, 2020 in terms of…