Order date – 07 September 2022

Key Pointers – 

• The Petitioner, M/s Lupin ltd, supplied goods to SEZ Units on payment of Integrated Goods and Services Tax, 2017 [‘IGST Act’], in accordance with the provisions of Section 7(5) of the IGST Act. The supply of goods to SEZ Unit is considered as “zero-rated supply” in terms of Section 16(1)(b) of IGST Act. 
• It is the case of the Petitioner that, after the roll-out of GST, on account of non-availability of electronic refund module on the common portal, the Petitioner was required to file the refund application in the Form GST RFD-01A on common portal; take a print out and submit the same physically to the jurisdictional Tax Office along with the documents, which the Petitioner has done and acknowledgments to that affect were also given to the Petitioner.   
• In the month February 2020, the Petitioner attempted to submit physical documents in support of the above refund claims with respective jurisdictional Departments. However, the Department did not accept the documents, but informed the Petitioner that, in the light of Circular, dated 18.11.2019, issued by CBIC, the Petitioner is required to file refund application along with all supporting documents electronically on common portal with effect from 26.09.2019.
• The Petitioner claims to have informed the Department that since the refund application is shown as ‘processed’ and, as such, the Petitioner could not file refund application afresh.
• On 21.07.2020, the Respondent informed the Petitioner that his Office has issued Form GST RFD-06, [rejection order], on the ground of non-submission of application for refund claim along with necessary supporting documents.
• Petitioner challenged ex-parte order rejecting claim for refund on the ground of non submission of documents. They argued that Circular No. 125/44/2019-GST, dated 18.11.2019 issued by CBIC requires filing online application for refund and not physical as alleged by the Revenue. Also Relies upon Rule 90(3) and proviso thereto of CGST Rules.
• Therefore, Hon’ble Andhra Pradesh High Court sets aside the rejection in view of the statement made by the counsels, grants four weeks to file a fresh refund claim in accordance with Circular No. 125/44/2019-GST, of 2019. Directs the department to pass fresh orders in accordance with law in four weeks.
• Writ petition disposed off.