Section 54 of the CGST Act, 2017 --- Refund —- The petitioner challenged an order dated 09.11.2022 / 21.11.2022, whereby the petitioner’s appeal against an order dated 07.03.2022 was rejected. The respondent had vide order dated 07.03.2022, rejected the refund claim on the ground that the petitioner had not provided the relevant documents and had not appeared before the concerned officer. The petitioner submitted that he had filed all documents as required under Rule 89. The court observed that if an application for refund is accompanied by all relevant documents as prescribed under Rule 89, the said application cannot be rejected as incomplete and is required to be processed. However, that does not preclude the concerned officer from calling upon the applicant to furnish any other relevant documents.

Held that:- The Hon’ble Court set aside the impugned order and remanded the matter to the Proper Officer to adjudicate the petitioner’s claim for refund afresh. The petitioner shall furnish all documents available with the petitioner, as sought for by the Proper Officer, within a period of three weeks.