P C Univarsal Pvt. Ltd VS GST Council

In a recent decision, the Court has allowed the Petitioner to submit a refund application manually in accordance with Rule 97A of the CGST Rules. This ruling is significant as it addresses procedural flexibility for taxpayers who may encounter difficulties with the electronic filing system. The Court’s permission provides a crucial avenue for those who face technical or logistical challenges that prevent them from filing electronically.

Rule 97A of the CGST Rules typically outlines the procedures for filing refund claims electronically. However, the Court recognized that there may be circumstances under which manual filing is necessary or more feasible. The decision underscores the judiciary’s role in ensuring that tax regulations accommodate the practical realities faced by taxpayers.

This development is particularly important for small and medium enterprises (SMEs) and individual taxpayers who might lack the resources or technical support to navigate complex online filing systems. By permitting manual filing, the Court aims to reduce bureaucratic hurdles and facilitate smoother compliance with tax regulations.

The Court’s decision also highlights the importance of administrative discretion in tax matters, allowing for flexibility and fairness in the implementation of the law. This ruling may serve as a precedent for similar cases, potentially leading to broader reforms in tax filing procedures to enhance accessibility and efficiency.

Overall, the Court’s ruling is a step toward making tax compliance more manageable and equitable, ensuring that all taxpayers have a fair opportunity to claim refunds without being unduly hindered by procedural constraints .

In the recent court proceedings, the judge has granted the Petitioner the permission to submit a refund application manually, as stipulated under Rule 97 A of the CGST (Central Goods and Services Tax) Rules. The court’s decision allows the Petitioner to bypass any digital submission requirements, enabling a more straightforward process for the refund application. The Petitioner is required to file the application within ten days from the court’s order. This decision may facilitate the Petitioner’s compliance with the refund process, potentially alleviating any procedural hurdles that could have been encountered with an automated system. The ruling underscores the court’s support for accommodating practical considerations in the procedural aspects of tax refund applications.

The Court has granted the Petitioner permission to submit a refund application manually as per Rule 97 A of the CGST Rules. The Petitioner is required to file this application within ten days from the date of the Court’s order. Once the application is filed, the designated officer will schedule a date to consider the application. The officer must provide at least three days’ advance notice to the Petitioner before the consideration date. This process ensures that the Petitioner has adequate time to prepare and present any necessary information or documentation related to the refund application.

The Court has authorized the Petitioner to submit a refund application manually under Rule 97A of the CGST Rules. The Petitioner is required to file this application within ten days from the date of the Court’s order. Once the application is submitted, the relevant officer is responsible for scheduling a date to review the application and must notify the Petitioner at least three days in advance. On the scheduled date, the Petitioner is expected to appear before the officer and furnish any requested documents or information necessary for the consideration of the refund application. The officer will then proceed with the evaluation of the application based on the details provided by the Petitioner.

The Court has granted the Petitioner permission to submit a refund application manually in accordance with Rule 97 A of the CGST Rules. The Petitioner is required to file this application within ten days from the date of the Court’s order. Once the application is filed, the concerned officer will schedule a date to consider the application and must provide the Petitioner with at least three days’ advance notice of this date. The Petitioner is expected to appear before the officer on the specified date and furnish any documents or information requested by the officer. Following the review, the officer is mandated to issue a reasoned order on the refund application within ten days. This order must be communicated to the Petitioner within one week after its issuance. Consequently, the Court has disposed of CM APPL. 14245/2019 based on these terms.

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