Refund not to be denied or withheld on account of manual filing of refund application under Rule 97A of the CGST Rules, 2017, assessee would also be entitled to interest in case of delay in granting refund beyond the time prescribed under law.

The Hon’ble High Court of Allahabad vide order dated 6 October 2021 in the matter of Savista Gobal Solutions (P.) Ltd.  V.  Union of India in Writ Tax No. – 113 of 2021 held that refund not granted after the sanction order already been passed in view of department’s circular 12/44//2019-GST,  is bad in law .  It is a settled position is law, that Circulars cannot override the effect of law arising from rule 97A of the CGST rules.

The Petitioner preferred the Writ Petition seeking directions to the respondents to release the amount of their refund claim of Rs. – 1,28,50,535/- once the order sanctioning the refund has already been passed and the refund amount became due to the petitioner on 06.01.2020, when the aforesaid sanction order was passed.  To read more subscribe today: www.taxo.online

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