Once the acknowledgement had been issued in Form GST-RFD-02, it is not open to the respondent authority to pass the order rejecting the claim of refund.
Section 54 of the CGST Act, 2017 — Refund —–The petitioner prayed for quashing of the orders dated 26.02.2021, 01.04.2021 and 15.05.2021 and the notice issued on Form GST-RFD-08 dated 17.07.2021. The appellate authority on 08.01.2021 set aside the order dated 11.07.2019 and directed for refund of the entire amount. The petitioner thereafter applied for refund in terms of the order dated 11.07.2019 and he has been issued acknowledgement on Form GST-RFD-02. The counsel for the petitioner submitted that once the acknowledgement had been issued, it not open to the respondent authority to pass the impugned order dated 26.02.2021 on Form GST-RFD-06, rejecting the claim The court observed that once the basic facts are admitted to the revenue authorities being entitlement of refund arising from the appeal order dated 08.01.2021. The respondent upon scrutiny issued the acknowledgment. The revenue authorities also cannot deny existence of the appeal order dated 08.01.2021.
Held that:- The Hon’ble High Court allowed the present writ petition and set aside the orders dated 26.02.2021, 01.04.2021 and 15.05.2021. The respondent no.3 shall pass a fresh order with respect to the acknowledgement on Form GST-RFD-02 dated 05.02.2021. Any amount of refund is found due it may be paid to the petitioner together with statutory interest for the period for which the refund application has remained pending since 05.02.2021, within a period of three days.
Once the acknowledgement had been issued in Form GST-RFD-02, it is not open to the respondent authority to pass the order rejecting the claim of refund.
Section 54 of the CGST Act, 2017 — Refund —–The petitioner prayed for quashing of the orders dated 26.02.2021, 01.04.2021 and 15.05.2021 and the notice issued on Form GST-RFD-08 dated 17.07.2021. The appellate authority on 08.01.2021 set aside the order dated 11.07.2019 and directed for refund of the entire amount. The petitioner thereafter applied for refund in terms of the order dated 11.07.2019 and he has been issued acknowledgement on Form GST-RFD-02. The counsel for the petitioner submitted that once the acknowledgement had been issued, it not open to the respondent authority to pass the impugned order dated 26.02.2021 on Form GST-RFD-06, rejecting the claim The court observed that once the basic facts are admitted to the revenue authorities being entitlement of refund arising from the appeal order dated 08.01.2021. The respondent upon scrutiny issued the acknowledgment. The revenue authorities also cannot deny existence of the appeal order dated 08.01.2021.
Held that:- The Hon’ble High Court allowed the present writ petition and set aside the orders dated 26.02.2021, 01.04.2021 and 15.05.2021. The respondent no.3 shall pass a fresh order with respect to the acknowledgement on Form GST-RFD-02 dated 05.02.2021. Any amount of refund is found due it may be paid to the petitioner together with statutory interest for the period for which the refund application has remained pending since 05.02.2021, within a period of three days.