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Can GST Officer call more documents, if taxpayer has already submitted all the prescribed documents along with refund application?

Submission of prescribed documents along with refund application does not preclude GST Officer from calling upon any other relevant documents that he considers necessary for processing the refund.

- High Court


The petitioner has filed this present petition against his refund rejection order.

By the said order, the Proper Officer had rejected the petitioner’s refund for an amount of Rs.4,99,880/-, inter alia, on the ground that the petitioner had not provided the relevant documents and had not appeared before the concerned officer.

It is the petitioner’s case that he had filed all documents as required under Rule 89 of the CGST Rules, 2017 and therefore, was not required to provide any further documents.

He also relies on the Circular No. 125/44/2019 – GST dated 18.11.2019, in support of the aforesaid contention.


Undeniably, if an application for refund is accompanied by all relevant documents as prescribed under Rule 89 of the Rules, the said application cannot be rejected as incomplete and is required to be processed. However, that does not preclude the concerned officer from calling upon the applicant to furnish any other relevant documents that he considers necessary for processing the application for refund.

In the aforesaid circumstances, we are unable to accept that the petitioner was not required to submit the documents as sought for by the Proper Officer. .......
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May 31, 2023

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