New Order I GST Refund can be filed Manually ,Online filing not mandatory I CA Satbir Singh

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Facts of the Case

Refund application filed online but due to inability to upload, Statement 5B filed manually

But refund application  were returned without being processed with an instruction that  a refund application has to be filed in FORM GST RFD 01 on the common portal and the same has to be processed electronically

Decision of High Court

As per CGST Rules, in respect of any process or procedure prescribed in Chapter X any reference to electronic filing of an application on the common portal shall, in respect of that process or procedure, include manual filing of the said application.

If indeed the argument of GST Authorities  Advocate  that no application in any form other than online can be received and processed is accepted, CGST Rules would be a dead letter and rendered redundant.

Petitioner is permitted to file afresh the application for refund manually within a fortnight from date and on such receipt, the said Superintendent shall process the same and ensure that the application is taken to its logical conclusion in accordance with law as early as possible