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There is a default in compliance of Rule 90(1) read with para 2(d) of Circular No.79, and since the acknowledgment in FORM GST RFD-02 was not issued within 15 days, the order under challenge is set aside and the matter is remanded back to the 1st respondent to deal with the request of the petitioner in all respects.

Section 54 of the CGST Act, 2017— Refund - The petitioner prayed for issuing directions for declaring the action of the respondent in rejecting his claim for the balance amount of Rs. 14,00,000/- in its electronic Cash ledger without following the procedure as arbitrary, illegal, violative of principles of natural justice; declaring the notice in FORM GST RFD-08 and the order in FORM GST RFD-06 rejecting the refund after one year without following the procedure contemplated under statute as non-est and void under law apart from without jurisdiction; direct the respondent to refund the amount along with interest. The petitioner submitted that in term of Rule 90(1) read with para 2(d) of Circular No.79, an acknowledgment in FORM GST RFD-02 is to be issued within 15 days and once an acknowledgment is issued in respect of the refund application, no deficiency memo can be issued subsequently in respect of the same application. The court observed that there is a default in compliance of Rule 90(1) read with para 2(d) of Circular No.79 and the acknowledgment in FORM GST RFD-02 was not issued within 15 days. Held that:- The Hon’ble High Court set aside the order and remanded the matter back to the respondent to deal with the request of the petitioner in all respects, in accordance with law, within a period of two to three weeks.
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