GST : MANU/GSCU/0033/2019 dated 29 th
June 2019 issued by the Central Board of Indirect Taxes and
Customs...... GST Policy Wing of ministry ... FORM GST RFD-01A FOR
OCTOBER, 2017.
EXHIBIT P9 TRUE COPY OF THE FORM GST RFD-01A FOR
NOVEMBER, 2019.
EXHIBIT P10 TRUE COPY
direction to quash and set aside Circular No.
125/44/2019-GST dated 18.11.2019 for being ultra-
vires the parent Act. (Annexure ... less
and, therefore, stemming on subsequent Circulars being
No.125/44/2019-GST, dated 18.11.2019 and 128/47/2019-GST,
dated 23.12.2019 read with Rule
Section 168 of the GST Act
would read as under:
Circular No.135/05/2020 - GST
CBEC-20/01/06/2019-GST
Government of India ... being subsumed in the Master Circular on
Refunds No.125/44/2019-GST dated 18.11.2019
and the said restriction on the clubbing of
tax periods
Section 168 of the GST Act
would read as under:
Circular No.135/05/2020 - GST
CBEC-20/01/06/2019-GST
Government of India ... being subsumed in the Master Circular on
Refunds No.125/44/2019-GST dated 18.11.2019
and the said restriction on the clubbing of
tax periods
petitioner
further relied upon the Circular No.90/09/2019-
GST dated 18th January 2019, wherein the aforesaid
report in the context of issue ... 2019-
GST dated 4th December 2019, the Circular
No.107/26/2019 dated 18th July 2019 was withdrawn,
which has created a confusion not only
Order passed by the 1 st
respondent vide Order No.AP/GST/7/2019 dated 31.07.2020 rejecting the
refund claim made for the month ... these Writ Petitions, the Petitioner has challenged the Order
No.AP/GST/7/2019 dated 31.07.2020 of the 1st Respondent, Rejection
Orders and Show Cause
aside the part of Paragraph 47 of Circular No. 125/44/2019-GST dated 18.11.2019
(Annexure 6) ("Impugned Circular") issued by Respondent ... solely placing reliance on Paragraph 47 of Circular No. 125/44/2019-GST
dated 18.11.2019 (Annexure - 6).
(iv) For the issuance of an appropriate writ
Rules, 2017 and
para 12 of CBIC Circular No.125/44/2019-GST, dated
18.11.2019, refund application submitted after rectification of
deficiency memo is treated ... GST dated 31.12.2018.
64. As per Circular No.79/53/2018-GST dated 31.12.2018, an exporter
was required to file refund claim / application FORM GST
Rules, 2017 and para 12
of CBIC Circular No.125/44/2019-GST, dated 18.11.2019,
refund application submitted after rectification of deficiency
memo is treated ... GST dated 31.12.2018.
64. As per Circular No.79/53/2018-GST dated 31.12.2018, an exporter
was required to file refund claim / application FORM GST
2018-GST in Circular
No.92/11/2019-GST.
___________
https://www.mhc.tn.gov.in/judis
Page ... observation contained herein.
34. Earlier clarification in Circular No.92/11/2019-GST dated
07.03.2015 was issued by Central Board of Indirect Taxes and Customs
