Section 54 of the CGST Act, 2017 – Refund - The petitioner challenged the Order dated 18th February 2021, whereby the application filed by the Petitioner was rejected on the ground that the refund claim application was not filed electronically, which was mandatory in accordance with Circular No. 125/44/2019-GST dated 18th November 2019. The court observed that Division Bench of this Court in the case of Laxmi Organic Industries Ltd. has dealt with identical facts and held that the plain and simple construction of Rule 97A is that despite Rule 89 providing for electronic filing of applications for refund on the common portal, in respect of any process or procedure prescribed in Chapter X, any reference to electronic filing of application on the common portal shall, in respect of that process or procedure, include manual filing of the said application.

Held that:- The Hon’ble High Court quashed and set aside the impugned order and restored the application dated 4th September 2020 to the file before the Respondent No.3.