Proper Officer Asking Additional Documents for Verification of Refund Application—Whether Amounts to Deficiency in Refund Application—Vishambhar Dayal

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The Tax Publishers GST--Refund Proper Officer Asking Additional Documents for Verification of Refund Application--Whether Amounts to Deficiency in Refund Application Vishambhar Dayal The learned author seeks to examine an issue as to whether where a refund application filed by a taxpayer is complete in all respect and the proper officer asks some additional documents for further verification of the refund application, the same can be regarded as deficiency in the refund application, thereby requiring the applicant to file fresh refund application. The related issue is being discussed in the light of relevant statutory provisions and some landmark judicial pronouncements. 1. Filing of refund application under GST Under the GST regime, the scheme of the filing of the refund application and processing of the same by the proper officer is as under: (i) As per sub-section (1) of section 54, any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in Form GST RFD-01. (ii) As per sub-section (2) of section 54, the application is required to be accompanies by the documentary evidences prescribed in sub-rule (2) of rule 89 of the Central Goods and Services Tax Rules, 2017 (in short "the CGST Rules") and such documentary or other evidence (including the documents referred to in section 33) as the applicant may furnish to establish that the amount of tax and interest, if any, paid on such tax or any other amount paid in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such tax and interest had not been passed on to any other person. (iii) As per sub-rule (2) of rule 89, the refund application shall be accompanied by any of the following documentary evidences as applicable, to establish that a refund is due to the applicant, namely; SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

GST--Refund

Proper Officer Asking Additional Documents for Verification of Refund Application--Whether Amounts to Deficiency in Refund Application

Vishambhar Dayal

The learned author seeks to examine an issue as to whether where a refund application filed by a taxpayer is complete in all respect and the proper officer asks some additional documents for further verification of the refund application, the same can be regarded as deficiency in the refund application, thereby requiring the applicant to file fresh refund application. The related issue is being discussed in the light of relevant statutory provisions and some landmark judicial pronouncements.

1. Filing of refund application under GST

Under the GST regime, the scheme of the filing of the refund application and processing of the same by the proper officer is as under:

(i) As per sub-section (1) of section 54, any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in Form GST RFD-01.

(ii) As per sub-section (2) of section 54, the application is required to be accompanies by the documentary evidences prescribed in sub-rule (2) of rule 89 of the Central Goods and Services Tax Rules, 2017 (in short "the CGST Rules") and such documentary or other evidence (including the documents referred to in section 33) as the applicant may furnish to establish that the amount of tax and interest, if any, paid on such tax or any other amount paid in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such tax and interest had not been passed on to any other person.

(iii) As per sub-rule (2) of rule 89, the refund application shall be accompanied by any of the following documentary evidences as applicable, to establish that a refund is due to the applicant, namely;