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SGST High Court Cases

GST - Refund Application, Validity of rejection of refund by issue of Deficiency Memo – Petitioner filed refund application claiming refund of amount paid by mistake – Rejection of rejected by issuing deficiency memo stating that "Refund not allowed in cases payment made voluntary by DRC-03" - Whether the respondent authority could have rejected the refund application by issuing a deficiency memo in FORM GST RFD-03 on the ground that the payment was made voluntarily - HELD – The Rule 90 of the CGST Rules, 2017 prescribes the procedure for issuing a deficiency memo, which only requires the authority to point out the deficiencies in the refund application and not to reject the refund application itself – The respondent authority should have only pointed out the deficiencies, if any, in the refund application and allowed the petitioner to rectify the same - at the stage of acknowledgement of the refund application filed by the assessee in FORM GST RFD-01, the same could not have been rejected by respondent No.4 by stating “Refund not allowed in cases payment made voluntary by DRC-03” - as per Rule 92 of the CGST Rules, the proper procedure to reject the refund application, if found inadmissible, is to issue a show cause notice in FORM GST RFD-08 and provide an opportunity of being heard - the deficiency memo is quashed and matter remanded back to the respondent authority to consider the refund application filed by the petitioner in accordance with the GST Rules and take an appropriate decision – The petition is disposed of
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