Grounds of Writ-The Petitioner, aggrieved by the impugned order rejecting their refund claim, filed a Writ Petition. They argued that the refund was denied based on the reasoning that a refund request cannot be filed for the same period and under the same category on the GSTN
portal. The Petitioner also highlighted that the Joint Commissioner (Appeals) had ruled in their favor, yet the Additional Commissioner (Appeals - Il) issued an adverse order. Furthermore, the Petitioner contended that the limitation imposed was contrary to the principles of natural justice and placed an unnecessary burden on businesses.
Order-The Court has disposed of the Writ Petition by stting aside the order the fifth Respondent. It has instructed the fifth Respondent to issue an appropriate order within two months of receiving the Court's directive, adhering to the principles of judicial discipline and natural justice.
The Court further noted that if the system does not permit the filing of a second refund application under the same category for the same period, the application can instead be submitted under the "Other" category on the portal.
GST Case law-Vodafone Idea Limited Versus Union of India
Citation-2025 TAXONATION 132 (BOMBAY)
Authors for the blog-
Bhogavalli Mallikarjuna Gupta - bhogavalli.gupta@rsmindia.in
Siddharth Surana - siddharth@rsmindia.in
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