Held - when Rule 97A permits manual filing also, it is not known why the filing was restricted to electronically in the said Circular. So, the contention of the petitioner that on account of restricting the refund claims to electronically and as he noticed the error only in May 2020, he could not successfully submit the information for rectification appears to be tenable. Now the fact remains that the respondents are compelling the petitioner .....

Held - The application for refund is rejected only on the ground that the said refund claim application is not filed electronically and in accordance with Circular dated 18th November 2019 issued by the Government of India.

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, an.....

Held - Section 54 of the Act referred to above provides that any person claiming refund of any tax and interest, if any, paid on such tax or any amount paid by him, can make an application before the expiry of two years from the relevant date in any such form and manner as may be prescribed. There is a proviso to sub-section 1 which provides that a registered person claiming refund of any balance in the electronic cash ledger in accordance wit.....

Held - The origin of the impugned circular can be traced to section 168 of the Central Goods and Services Tax Act, 2017, which empowers the Central Board of Indirect Taxes and Customs (hereafter “the Board”, for short) to issue such orders, instructions or directions to the central tax officers as it may deem fit and thereupon all such officers and all other persons employed in the implementation of the CGST Act shall observe and follow su.....