The respondents are directed to communicate the petitioner through e-mail as to whether they would open the GSTN portal or would accept the refund applications manually and upon such communication, the petitioner will be entitled to avail of the opportunity to file applications for refund of compensation cess
Section 54 of the CGST Act — Refund of Compensation Cess – The petitioner prayed for a mandamus upon the respondents to either open GSTN Portal to file its application for refund in Form GST RFD-01 or to manually accept his refund application pertaining to the periods 2017-18 and 2018-19 in respect of its claim for refund of unutilized ITC pertaining to compensation cess. The petitioner, a manufacturer of Sponge Iron exports goods. As there is no liability of compensation cess on export, the entire amount of CC paid by him on purchase of coal remained as unutilized ITC. The petitioner submitted that he claimed ITC of compensation cess in GSTR-3B Return for the month of December, 2018 and thereafter pursuant to aforesaid Circular dated 31st December, 2018, he on 4th March, 2019 logged in on GSTN Portal for claiming refund by filing GST RFD-01 but could not upload the application due to technical glitches. He complained to the Helpdesk of GSTN Portal but no response was received by him. He further complained to the respondent-department but no response was received. The respondent counsel submitted that the petitioner having not followed the procedure prescribed, it is not entitled to any relief. The court observed that the petitioner cannot be made to suffer on account of laches on the part of the respondents in not communicating the resolution comment to the petitioner.
Held that:- The Hon’ble High Court directed the respondents either to open GSTN portal enabling the petitioner to file its application for refund in GST RFD-01 or to manually accept the application for refund pertaining to the period 2017-18 and 2018-19 within a period of one month.