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GST - Refund application, Issue of refund rejection order – Petitioner filed two refund applications under Section 54(3) of the CGST Act, 2017 on 17th May, 2019 for the period from July 2017 to March 2018, and another dated 12th June, 2019 for the period from June 2018 to March 2019 – Petitioner grievance that the respondent has not processed these applications despite the lapse of several years – HELD - The Department had issued a Show Cause Notice dated 5th July, 2019 and a rejection order dated 19th September, 2019 in relation to the first refund application. However, the petitioner claimed that these documents were not uploaded on the portal and it had no knowledge of the same – The assessee’s remedies cannot be shut out when the knowledge of the adverse order, which provides the cause of action for an appeal, is delayed - the petitioner became aware of the rejection order of 19th September, 2019, only on 11th February, 2025. Given these circumstances, the principles of fairness demand that the Petitioner be given an opportunity to exercise their statutory right of appeal. The delay in filing the appeal is directly attributable to the lack of knowledge of the order, and therefore, the Petitioner cannot be penalized by dismissing the appeal on grounds of limitation - The Petitioner was permitted to file an appeal under Section 107 of the CGST Act, 2017, challenging the rejection order – The petition is disposed of - Whether the department was justified in withholding the second refund application dated 12th June, 2019 on the ground that the deficiency memo could not be traced – HELD - The Department's own affidavit stated that the deficiency memo issued in relation to the second refund application could not be traced. In such circumstances, there is no valid ground to hold back the refund. Accordingly, the Department is directed to process the second refund application dated 12th June, 2019 and refund the amount along with statutory interest within two months.
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