GST UPDATE

Desk of CA. Praveen Sharma Series- 521

HIMACHAL PRADESH HIGH COURT *INTHE CASE OF Amn Life Pvt Ltd Section 54 of the CGST Act, 2017 

In this writ petition, the petitioner challenges the order dated 28.07.2022 by the 5th respondent, which rejected the applications for GST refund for the financial years 2017-2018, 2018-2019, and 2020-2021 on three grounds:

Failure to file application form RFD-01.

The petitioner registered under GST only on 21.10.2020.

Refund applications must be filed electronically, and manual applications are not accepted.

The petitioner contends that they could not file electronically due to the registration date and transferred eligible ITC from Sozin Flora Pharma LLP upon business acquisition. They applied manually via email on 30.05.2022.

The court noted Rule 97A of the CGST Rules allows manual filing, overriding the cited circular mandating electronic filing. High Court rulings in Laxmi Organic Industries Ltd. and M/s Ayana Pharma Ltd. support this. Additionally, Section 54(1) permits any person to apply for a refund, not just registered persons.

The court set aside the impugned order and directed the 5th respondent to reconsider the applications on merit within four weeks, and pay Rs. 10,000 in costs to the petitioner. Pending applications are also disposed of.

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CA. Praveen Sharma 

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