Page 59 - GSTL_27th August 2020_Vol 39_Part 4

2020 (39) G.S.T.L. 385 (Del.)

IN THE HIGH COURT OF DELHI
Manmohan and Sanjeev Narula, JJ.
JIAN INTERNATIONAL
Versus
COMMISSIONER OF DELHI GOODS AND SERVICES TAX

W.P. (C) No. 4205 of 2020 and CM Appeal No. 15103 of 2020,
decided on 22-7-2020
Refund under GST - Acknowledgement - Admittedly, till date the pe-
titioner’s refund application dated 4th November, 2019 not processed -
Acknowledgment in FORM GST RFD-02 or any deficiency memo not being
issued in RFD-03 within timeline of fifteen days, refund application presumed
to be complete in all respects in accordance with sub-rules (2), (3) and (4) of
Rule 89 of Central Goods and Services Tax Rules, 2017/Delhi Goods and Ser-
vices Tax Rules, 2017 - Respondent cannot to be allowed to issue a deficiency
memo today as it would allow them to process refund application beyond the
statutory timelines as provided under Rule 90 ibid and could be construed as
rejection of the petitioner’s initial application for refund - All relevant docu-
ments annexed with the present writ petition and respondent satisfied about
their authenticity - Consequently, respondent lost the right to point out any
deficiency, in the petitioner’s refund application, at this belated stage -
Accordingly, Respondent directed to pay to the petitioner the refund along
with interest in accordance with law within two weeks - Section 54 of Central
Goods and Services Tax Act, 2017/Delhi Goods and Services Tax Act, 2017.
[paras 8, 9, 10, 11, 12]
Petition disposed of
REPRESENTED BY : S/Shri Rajesh Jain with Virag Tiwari and
Ramashish, Advocates, for the Petitioner.
Shri Anuj Aggarwal, Addl. Standing Counsel, for
the Respondent.
[Judgment per : Manmohan, J. (Oral)]. - CM APPL. 15103/2020 :
Allowed, subject to just exceptions.
GST LAW TIMES  27th August 2020  59