Since rule 97A contains a non-obstante clause, it is intended to override rules 89 to 97 of the CGST Rules. The petitioner is permitted to file afresh the application for refund manually.
Section 54 of CGST Act, 2017 – Refund - The petitioner prayed for declaring that impugned circular no. 125/44/201-GST dated 18.11.2019 in so far as it creates a condition that the refund application has to be filed online only as being wholly beyond the parent provisions (i.e. Section 54, section 16 and section 168(1) of CGST Act, 2017 and Rule 89 of CGST Rules, 2017) and declare that the Petitioner is entitled to file a refund application manually as well, if he is not in a position to file the refund application online. The petitioner counsel submitted that rule 97A permits processing of an application for refund filed manually and not on the common portal as referred to in the impugned circular. The court observed that since rule 97A contains a non-obstante clause, it is intended to override rules 89 to 97. The plain and simple construction of rule 97A is that despite rule 89 providing for electronic filing of applications for refund on the common portal, in respect of any process or procedure prescribed in Chapter X any reference to electronic filing of an application on the common portal shall, in respect of that process or procedure, include manual filing of the said application. The impugned circular would certainly be applicable to all applications filed electronically on the common portal, but the impugned circular cannot affect or control the statutory rule, i.e., rule 97A of the Rules or derogate from it.
Held that:- The Hon’ble High Court set aside the letter dated 27th July, 2021 and held that the impugned circular shall be applicable only to applications filed electronically on the common portal but would have no applicability to an application for refund which is filed manually.
Since rule 97A contains a non-obstante clause, it is intended to override rules 89 to 97 of the CGST Rules. The petitioner is permitted to file afresh the application for refund manually.
Section 54 of CGST Act, 2017 – Refund - The petitioner prayed for declaring that impugned circular no. 125/44/201-GST dated 18.11.2019 in so far as it creates a condition that the refund application has to be filed online only as being wholly beyond the parent provisions (i.e. Section 54, section 16 and section 168(1) of CGST Act, 2017 and Rule 89 of CGST Rules, 2017) and declare that the Petitioner is entitled to file a refund application manually as well, if he is not in a position to file the refund application online. The petitioner counsel submitted that rule 97A permits processing of an application for refund filed manually and not on the common portal as referred to in the impugned circular. The court observed that since rule 97A contains a non-obstante clause, it is intended to override rules 89 to 97. The plain and simple construction of rule 97A is that despite rule 89 providing for electronic filing of applications for refund on the common portal, in respect of any process or procedure prescribed in Chapter X any reference to electronic filing of an application on the common portal shall, in respect of that process or procedure, include manual filing of the said application. The impugned circular would certainly be applicable to all applications filed electronically on the common portal, but the impugned circular cannot affect or control the statutory rule, i.e., rule 97A of the Rules or derogate from it.
Held that:- The Hon’ble High Court set aside the letter dated 27th July, 2021 and held that the impugned circular shall be applicable only to applications filed electronically on the common portal but would have no applicability to an application for refund which is filed manually.