Jian International VS Commissioner Of Delhi Goods And Services Tax

The petition has been addressed via video conferencing. The current writ petition aims to seek a directive for the respondent to grant a refund amounting to ₹9,12,893. This refund is claimed under Section 54 of the Delhi Goods and Services Tax Act, 2017 (DGST Act).

The current writ petition seeks a direction for the respondent to grant a refund of ₹9,12,893/- claimed under Section 54 of the Delhi Goods and Services Tax Act, 2017 (DGST Act) for August 2019, along with the interest as per Section 56 of the DGST/CGST Act.

The petitioner’s counsel argues that, according to Section 54(6) of the DGST Act and Rule 91(2) of the Delhi Goods and Services Tax Rules, 2017 (DGST Rules), the proper officer is required to refund at least 90% of the claimed amount for zero-rated supply of goods or services (or both) made by registered persons within seven days from the date of acknowledgment issued under sub-rule (1) or within a period specified.

The petition was heard via video conferencing. The writ petition seeks a direction to the respondent to grant a refund of Rs. 9,12,893 claimed under Section 54 of the Delhi Goods and Services Tax Act, 2017 (DGST Act) for August 2019, and to grant interest in accordance with Section 56 of the DGST/CGST Act.

The petitioner’s counsel argues that, per Section 54(6) of the DGST Act and Rule 91(2) of the Delhi Goods and Services Tax Rules, 2017 (DGST Rules), the proper officer must refund at least 90% of the claimed refund for zero-rated supplies within seven days from the date of acknowledgment issued under Rule 90 of the DGST Rules. Despite the 15-day period from the refund application’s filing date expiring on November 19, 2019, the respondent has not identified any deficiencies in FORM GST RFD-03 nor issued any acknowledgment in FORM GST RFD-02.

The petitioner’s counsel also notes that for refunds for September and November 2017, the petitioner had to file W.P.(C) No. 6337/2019, after which the department refunded the tax with partial interest. On the last two hearing dates, the respondent’s counsel, Mr. Anuj Aggarwal, sought time to obtain instructions. He admits.

Rules 90(2) and (3) of the DGST Rules outline the process for handling refund applications. Upon filing a refund application, the respondent is required to either identify any discrepancies or deficiencies in the application within fifteen days and communicate these issues to the applicant using FORM GST RFD-03, or acknowledge the receipt of the application using FORM GST RFD-02. If discrepancies or deficiencies are found, the applicant must address these issues and submit a new refund application. The specific language of Rule 90 from the CGST/DGST Rules is provided below for reference.

The rules concerning the filing and processing of refund applications under the GST framework are designed to ensure a structured and timely resolution of such claims. According to Rules 90(2) and (3) of the DGST Rules, once a refund application is submitted, the respondent has fifteen days to review the application and either identify any discrepancies or deficiencies via FORM GST RFD-03, or acknowledge the receipt of a complete application through FORM GST RFD-02. If any deficiencies are noted, the applicant is required to correct these and refile the application.

For claims related to refunds from the electronic cash ledger, the acknowledgment in FORM GST RFD-02 will be provided electronically through the common portal, indicating the date the claim was filed. This date is essential as it marks the beginning of the time period specified in sub-section (7) of section 54.

For other types of refund claims, the application is forwarded to the proper officer. Within fifteen days of the application filing, the officer must scrutinize it for completeness in accordance with sub-rules (2), (3), and (4) of rule 89. If the application is found to be complete, the acknowledgment in FORM GST RFD-02 is similarly provided through the common portal, again marking the start of the relevant time period specified in sub-section (7) of section 54.

Rules 90(2) and (3) of the DGST Rules outline procedures for processing refund applications under GST regulations. Upon filing a refund application, the respondent must, within fifteen days, either acknowledge receipt in FORM GST RFD-02 or notify the applicant of any discrepancies or deficiencies using FORM GST RFD-03. If deficiencies are identified, the applicant is required to submit a corrected refund application. For applications related to electronic cash ledger refunds, an acknowledgment in FORM GST RFD-02 is electronically issued, marking the start of the refund claim period as specified in Section 54(7). Applications not involving electronic cash ledgers are forwarded to the proper officer, who reviews completeness within fifteen days. Upon confirmation of completeness per Rule 89(2), (3), and (4), an acknowledgment in FORM GST RFD-02 is provided electronically. Deficiencies, if noted, are communicated via FORM GST RFD-03, prompting the applicant to resubmit a rectified refund application.

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