Administrative Instructions cannot Bar GST Refund Claims

Facts of the case:

1. The Assessee has filed the refund application under the category of Supply made to SEZ unit/Developer with payment of tax and subsequently, the Assistant Commissioner sanctioned refund vide order dated 14.12.2020.
2. Thereafter, competent authority i.e., Principal Commissioner observed that the refund granted to the Assessee was improper as the documents were not duly signed as per master circular no. 125/44/2019 dated 18.11.2019 but were digitally signed by the assessee.
3. The department filed an appeal u/s 107 before the Appellate Authority on the ground that the adjudicating authority has wrongly sanctioned the refund claim of the Assessee. Thereafter, the Appellate Authority allow the appeal of the department and quashed the refund sanction order, and held that the declaration filed by the assessee was not physically signed.

To Read More Click Here...