Delhi HC allows filing of refund application manually, as technical glitches faced by taxpayers

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Facts: P.C. Universal (P.) Ltd. (“the petitioner”) filed a petition and sought directions for filing refund application manually. RFD-01 is an application for online processing of refund under GST. Whereas, RFD-01A (read with Rule 97A of the CGST Rules, 2017) is a replica of RFD-01 introduced as a temporary solution till such time the online facility is enabled for claims of refund. Technical glitches were occurring in the GSTN system making it less user-friendly with missing features such as revision and reset option. The petitioner filed a present petition for necessary directions.

Issue Involved:

Whether in the event of system errors, refund application can be filed manually?


The Hon’ble High Court vide CM APPL.14245/2019, order dated March 28, 2019 allowed the petitioner to file a refund application manually in terms of Rule 97A of the CGST Rules, 2017. The concerned officer would be required to serve a 3 days advance notice to the Petitioner while considering his refund application based on documents or information submitted and pass a reasoned order. The petition was disposed off accordingly.

Citation: [TS-353-HC-2019 (DEL)-NT]