Page 60 - GSTL_27th August 2020_Vol 39_Part 4

386 GST LAW TIMES [ Vol. 39
W.P. (C) 4205/2020
1. The petition has been heard by way of video conferencing.
2. Present writ petition has been filed seeking a direction to respondent
to grant refund of Rs. 9,12,893/- claimed under Section 54 of the Delhi Goods
and Services Tax Act, 2017 (hereinafter referred to as ‘DGST Act’) for the month
of August, 2019 as well as the grant of interest in accordance with Section 56 of
DGST/CGST Act.
3. Learned Counsel for petitioner states that in accordance with Section
54(6) of DGST Act read with Rule 91(2) of Delhi Goods and Services Tax Rules,
2017 (for short “DGST Rules”) proper officer is required to refund at least 90% of
the refund claimed on account of zero-rated supply of goods or services or both
made by registered persons within a period of seven days from the date of ac-
knowledgment issued under sub-rule (1) or sub-rule (2) of Rule 90 of DGST
Rules. He states that despite the period of fifteen days from the date of filing of
the refund application having expired on 19th November, 2019, the respondent
has till date neither pointed out any deficiency/discrepancy in FORM GST RFD-
03 nor it has issued any acknowledgement in FORM GST RFD-02.
4. Learned Counsel for petitioner further states that even for the re-
funds for the months of September and November, 2017, petitioner had to file
W.P. (C) No. 6337/2019 and it was only thereafter the Department had refunded
the tax along with partial interest.
5. On the last two dates of hearing, Mr. Anuj Aggarwal, Learned Coun-
sel for respondent had sought time to obtain instructions. He admits that there
has been laxity on the part of the respondent in processing the petitioner’s appli-
cation. He, however, states that a formal deficiency memo will have to be issued
as certain documents though annexed with the writ petition had not been up-
loaded by the petitioner along with its refund application.
6. Having heard Learned Counsel for the parties, this Court finds that
Rules 90 and 91 of CGST/DGST Rules provide a complete code with regard to
acknowledgement, scrutiny and grant of refund. The said Rules also provide a
strict timeline for carrying out the aforesaid activities. For instance, Rules 90(2)
and (3) of the DGST Rules states that within fifteen days from the date of filing of
the refund application, the respondent has to either point out discrepan-
cy/deficiency in FORM GST RFD-03 or acknowledge the refund application in
FORM GST RFD-02. In the event deficiencies are noted and communicated to the
applicant, then the applicant would have to file a fresh refund application after
rectifying the deficiencies. The relevant portion of Rule 90 of CGST/DGST Rules
is reproduced hereinbelow :-
“90. Acknowledgement. - (1) Where the application relates to a claim
for refund from the electronic cash ledger, an acknowledgement in FORM
GST RFD-02 shall be made available to the applicant through the common
portal electronically, clearly indicating the date of filing of the claim for re-
fund and the time period specified in sub-section (7) of section 54 shall be
counted from such date of filing.
(2) The application for refund, other than claim for refund from electronic
cash ledger, shall be forwarded to the proper officer who shall, within a pe-
riod of fifteen days of filing of the said application, scrutinize the applica-
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