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SGST High Court Cases

GST - Rule 26 and Rule 89 of the CGST Rules, 2017 – Refund on account of SEZ Supply - Petitioner filed refund claim under the category of “supply made to SEZ unit/Developer with payment of Tax” - Rejection of refund on the ground that the scanned copies of declarations and undertakings which were uploaded as attachments with Form GST RFD-01 were not physically signed before they are scanned and uploaded through electronic mode – HELD – As per the provisions of Rule 89 of the CGST Rules of 2017 there is no specific requirement that the declaration must necessarily be signed in physical mode - A conjoint reading of the provisions contained in Rule 26 and Rule 89 of the CGST Rules of 2017 leaves no manner of doubt that as far as requirement of law is concerned, it does not mandate that even after having authenticated a document in the manner prescribed under Rule 26 of the CGST Rules of 2017, the declarations are also required to be signed in physical mode before being scanned and uploaded through electronic submission along with the application for refund – only by administrative instructions i.e. Circular No. 125/44/2019-GST dated 18.11.2019, such requirement has been added - if declarations, as in the present case, are digitally authenticated in the manner prescribed under Rule 26 of the CGST Rules of 2017, non-submission of physically signed and scanned declarations may only be an irregularity, but not an illegality - if declarations, as in the present case, are digitally authenticated in the manner prescribed under Rule 26 of the CGST Rules of 2017, non-submission of physically signed and scanned declarations may only be an irregularity, but not an illegality - Administrative instructions cannot bar claim of refund if the legal requirements as contained in the law are fulfilled - the impugned order passed by the Appellate Authority upsetting the order of refund passed by the Adjudicating Authority is not sustainable in law, hence, it is set aside – the writ petition is allowed
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