Page 101 - GSTL_23rd July 2020_Vol 38_Part 4

2020 ] IN RE : NAVBHARAT LPG BOTTLING COMPANY 467
the claim. The common portal shall generate a proof of debit (ARN -
Acknowledgement Receipt Number) which would be mentioned in the
FORM GST RFD-01A submitted manually, along with the printout of
FORM GST RFD-01A to the jurisdictional proper officer, and with all nec-
essary documentary evidences as applicable (as per details in statement 3 or
5 of Annexure to FORM GST RFD-01), within the time stipulated for filing
of such refund under the CGST Act.
The appellant has explained the reason for not submitting the same. His corre-
spondence [e-mails] with GSTN and the comm, admin of CGST Gandhinagar
Commissionerate enclosed with the appeal papers, clearly shows that there was
a problem during the said period in taking printouts of Form GST RFD-01A and
that this problem was faced by many of other appellants also. However, subse-
quent to the rejection of the refund on 14-4-2018, the appellant was able to take a
printout of the said GST RFD-01A, which is enclosed with the appeal papers.
7. In view of the foregoing, I find that the primary and only ground on
which the refund claims stood rejected was that he was not in a position to pro-
vide a printout of GST RFD-01A. This stands corrected since the appellant has
provided a printout of the GST RFD-01A generated by the system. Surely, the
appellant should not be punished for the problems/glitches in the por-
tal/system. I am also aware of the fact that in terms of Rule 93(2) of the CGST
Rules, 2017, the adjudicating authority has re-credited the electronic credit ledger
by an order in Form GST PMT-03 on 24-3-2018.
8. In view of the foregoing, the impugned OIOs No.
12/Meh/Final/Ref/2017-18, dated 24-3-2018, 13/Meh/Final/Ref/2017-18, dated
24-3-2018 and 14/Meh/Final/Ref/2017-18, dated 24-3-2018, rejecting the refund
claim on the grounds mentioned in the impugned OIOs, is set aside.
9. Lastly, on going through the appeal papers, I find that the appellant
had vide his letter dated 13-2-2018, informed the adjudicating authority about
the glitches in the system. However, nothing about this is mentioned in the im-
pugned OIO. I am constrained to add that the impugned order has been passed
in a mechanical way and the refund denied to the appellant for no fault of his,
thereby unnecessarily fastening the interest liability on the department.
10. The appeal filed by the appellant stands disposed of in above terms.

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2020 (38) G.S.T.L. 467 (A.A.R. - GST - Guj.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
GUJARAT
S/Shri Mohit Agrawal and Sanjay Saxena, Members
IN RE : NAVBHARAT LPG BOTTLING COMPANY
Advance Ruling No. GUJ/GAAR/R/2020/15, dated 19-5-2020
in Application No. Advance Ruling/SGST & CGST/2018/AR/53
Gas - Liquefied Petroleum Gas (LPG) - Gas sold in Bottle to Commer-
cial/Domestic Customers - Applicant purchasing the gas in bulk only from a
GST LAW TIMES  23rd July 2020  101