Himachal Pradesh HC Overturns Rejection of Manual GST Refund Applications under Rule 97A, orders Reconsideration

The Himachal Pradesh High Court overturned the rejection of manual GST refund applications for 2017-2018, 2018-2019, and 2020-2021, mandating fresh consideration under Rule 97A of the GST Rules. The court found the department's refusal invalid, noting that Rule 97A allows for manual filing of refund applications. 

The petitioner, registered under GST from October 2020, had filed refund claims manually due to system constraints. The court emphasized that departmental circulars cannot override statutory rules and allowed the writ petition, directing the department to reconsider the application on merit within four weeks and to pay Rs.10,000 in costs to the petitioner.