Gujarat HC Advises Grievance Redressal System for GST Refund Issues

A Division Bench of the Gujarat High Court permitted a writ petition in the matter of Goods and Services Tax (GST) refund that is to be provided, recognizing that the taxpayer of those consultants along with others can transmit with the GSTN on the portal when the specification like “May I Help You” would be made via the authority on due deliberation or via the Grievance Redressal Mechanism.

The goods would be exported via the applicant, and the invoice copies along with the shipping bills included with the form GSTR-3B and form GSTR-1 would be tendered. 

The applicant obtained the refund for export invoice Nos. E67/2019-20 and E68/2019-20 in his official Bank in which the refund of Integrated Goods and Services Tax (IGST) paid on export invoice E54/2019-20 dated 06.02.2020 to the tune of Rs.19.94 Lakh (rounded off) does not obtain. 

The same specific refund would be missed and that has no reason why due to the revision in the name would be communicated to the department in April 2019. 

The Bench of Justice Sonia Gokani and Justice Mauna M Bhatt sees if Section 54(6) of the CGST is read with Section 91(2) of the CGST Rules when the amount is liable to get refunded, the respondent is mandated to perform an order sanctioning 90% of the amount claimed in Form RFD-04 within a duration of 7 days from the acknowledgement obtained to date.

Nothing for the court to judge excluding the limitation of software of the respondent department and the recommendation to the execution of the grievance redressal process was incurred. 

Permitting the writ petition, the high court indeed rendered the revenue to allot to the applicant at an interest rate of 6% on the refund amount of Rs 20 lakhs in the duration of 6 weeks from the receipt order.