GST Refund Rejection Remedy · Advocate Simran Kumari · Patna · BR/1115/2023
GST refund rejected by CGST Patna-I or Patna-II? The GST refund rejection remedy begins with a timely RFD-08 reply and, where necessary, an appeal under Section 107. Advocate Simran Kumari handles the complete GST refund rejection remedy for Patna taxpayers — from RFD-08 notice analysis and RFD-09 reply drafting to Section 107 appeal and Patna High Court writ.
Chamber: P.C. Colony, Kankarbagh, Patna – 800020 · Law checked 6 October 2026
Choose your path for the GST refund rejection remedy
RFD-08 notice received? The 15-day clock is running.
An RFD-08 show cause notice must be replied to in Form RFD-09 within 15 days. The Patna High Court has held that the authority must grant the full statutory period and cannot reject the refund without considering the reply and granting a personal hearing. Missing the deadline can result in an RFD-06 rejection order and loss of the refund.
Chamber Services
Every GST refund rejection remedy in Patna is scoped to the RFD-08 notice grounds, the refund category, the disputed amount and the documents available.
01
Decoding the RFD-08 show cause notice to identify the grounds, the refund category, the disputed amount and the RFD-09 reply strategy applicable before CGST Patna-I & Patna-II.
02
Drafting the RFD-08 reply in Form RFD-09 with point-wise rebuttal, statutory citations and documentary evidence for Patna taxpayers.
03
Compilation of all documents required for the RFD-08 reply — invoices, shipping bills, bank realisation certificates, GSTR returns and ledgers.
04
Appearance before the proper officer at CGST Patna-I or Patna-II for personal hearing to argue the RFD-08 reply under Rule 92(3).
05
Where the RFD-06 rejection order is passed, drafting and filing the first appeal under Section 107 with grounds, pre-deposit and appellate representation.
06
Where the appeal is rejected, advising on the remedy — GSTAT Patna Bench appeal under Section 112 or Patna High Court writ petition under Article 226.
Not sure how to respond to your RFD-08 notice?
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Why this Chamber
01
Your GST refund rejection remedy file is handled by the advocate herself — not routed through intermediaries or call centres.
02
Familiar with Patna High Court case law on refund rejection procedural defects, natural justice and alternative remedy.
03
Direct advice on the GST refund rejection remedy — RFD-09 reply, Section 107 appeal, GSTAT or Patna High Court writ.
04
Practising advocate before the Patna High Court and GST authorities, familiar with CGST Patna-I and Patna-II Commissionerates.
How to Engage
Step 1
Share the RFD-08 notice or RFD-06 rejection order and any attachments by WhatsApp or email. Acknowledge receipt is issued the same day.
Step 2
A short call to establish the grounds, documents needed and the GST refund rejection remedy procedure applicable.
Step 3
Written scope of the engagement and the fee arrangement for the GST refund rejection remedy stage.
Step 4
RFD-09 reply drafting, document compilation, personal hearing representation and Section 107 appeal filing.
Ready to start? The first step takes two minutes.
Send your notice and receive a same-day GST refund rejection remedy strategy note for Patna.
The legal position in brief for Patna taxpayers
The GST refund rejection remedy begins with Rule 92(3) of the CGST/Bihar GST Rules, 2017. Where the proper officer is satisfied that the whole or any part of the refund claim is not admissible, he must issue a notice in Form GST RFD-08, requiring the applicant to furnish a reply in Form GST RFD-09 within 15 days.
After considering the RFD-08 reply, the officer passes an order in Form GST RFD-06 sanctioning the refund in whole or part, or rejecting the claim. No refund application can be rejected without giving the applicant a reasonable opportunity of being heard. Where rejected, the amount debited is re-credited to the Electronic Credit Ledger through Form GST PMT-03, and the taxpayer must pursue the GST refund rejection remedy through Section 107 appeal or the Patna High Court.
The GST refund rejection remedy is the statutory process by which a taxpayer challenges the rejection of a refund claim by the proper officer. Under Rule 92(3) of the CGST/Bihar GST Rules, 2017, the proper officer must issue an RFD-08 show cause notice before rejecting any refund claim.
The GST refund rejection remedy has three stages. First, the RFD-08 reply in Form RFD-09 within 15 days. Second, if the officer passes an RFD-06 rejection order, an appeal under Section 107 before the Appellate Authority. Third, if the appeal is rejected, a further appeal before the GSTAT Patna Bench under Section 112 or a writ petition before the Patna High Court.
For Patna taxpayers, the GST refund rejection remedy is a time-sensitive process. The Patna High Court has repeatedly held that refund rejection orders passed without granting the full 15-day reply period and a personal hearing are unsustainable under Rule 92(3).
The GST refund rejection remedy is governed by Rule 92(3) of the CGST/Bihar GST Rules, 2017, Section 54 of the CGST/BGST Act, 2017 (refund of tax) and Section 107 (appeal to Appellate Authority).
| Provision | Subject | Significance |
|---|---|---|
| Section 54 | Refund of tax | Provides the substantive right to claim refund within the prescribed period |
| Rule 92(3) | RFD-08 and RFD-06 | Mandates RFD-08 show cause notice, 15-day RFD-09 reply and reasoned RFD-06 order |
| Rule 92(3) proviso | Natural justice | Prohibits rejection without a reasonable opportunity of being heard |
| Section 56 | Interest on delayed refund | Entitles the taxpayer to interest if the refund is delayed beyond 60 days |
| Section 107 | Appeal to Appellate Authority | Provides the first appeal remedy within 3 months with 10% pre-deposit |
| Section 112 | Appeal to GSTAT | Provides the second appeal remedy before the GSTAT Patna Bench |
The CGST Patna-I and Patna-II Commissionerates issue RFD-08 notices on grounds including:
The GST refund rejection remedy procedure for Patna taxpayers involves several steps from receipt of the RFD-08 notice to final resolution.
Extract the grounds of proposed rejection, the refund category, the disputed amount and the reply deadline. Check whether the notice grants the full 15-day period and contains a valid DIN.
Draft the RFD-08 reply in Form RFD-09 with point-wise rebuttal of each ground, statutory citations, CBIC circular references and documentary evidence. The reply must be filed within 15 days.
Gather all documents required for the reply — invoices, shipping bills, bank realisation certificates (FIRC), GSTR returns, ledgers and any other evidence supporting the refund claim.
Where a personal hearing is scheduled before CGST Patna-I or Patna-II, attend and argue the RFD-08 reply. Rule 92(3) proviso mandates a reasonable opportunity of being heard before any rejection.
If the officer is satisfied, an RFD-06 order sanctioning the refund is passed. If not, an RFD-06 rejection order is passed. The rejected amount is re-credited to the Electronic Credit Ledger through Form GST PMT-03.
Where the RFD-06 rejection order is passed, file an appeal under Section 107 before the Additional Commissioner (Appeal), CGST Patna, within three months with a 10% pre-deposit of the disputed tax.
Where the Section 107 appeal is rejected, file a further appeal before the GSTAT Patna Bench under Section 112 or a writ petition before the Patna High Court under Article 226, where grounds exist.
Want the chamber to handle the GST refund rejection remedy for you in Patna?
End-to-end RFD-09 drafting, documentation, personal hearing and Section 107 appeal.
The documents required for the GST refund rejection remedy depend on the refund category. The following table sets out the commonly required documents.
| Refund category | Documents required for RFD-09 reply and appeal |
|---|---|
| Export of goods (with payment of tax) | Shipping bills, BL/AWB, commercial invoices, FIRC, GSTR-1, GSTR-3B, ITC ledger |
| Export of services (without payment of tax) | Export invoices, FIRC, service agreement, GSTR-1, GSTR-3B, ITC ledger |
| Inverted duty structure | Purchase invoices, sales invoices, GSTR-1, GSTR-3B, ITC ledger, formula computation |
| Excess balance in Electronic Cash Ledger | PMT-06 challans, Electronic Cash Ledger extract, bank statements, GSTR-3B |
| Refund of ITC on supplies to SEZ | SEZ endorsement, invoices, GSTR-1, GSTR-3B, ITC ledger |
Practical point on GST refund rejection remedy documents
The strength of an RFD-09 reply lies in the documents. An RFD-08 reply without supporting documents is a statement of position, not a defence. The documents must be indexed, paginated and cross-referenced to each ground in the RFD-08 notice.
The Patna High Court has developed significant precedent on the GST refund rejection remedy and the consequences of procedural defects in refund rejection orders.
The Patna High Court set aside a refund rejection order and the appellate order where the refund was denied based on materials not mentioned in the original RFD-08 show cause notice, and the petitioner was not given an opportunity to respond to those materials. The Court held that such an approach violated principles of natural justice. The Court converted the refund rejection order into a fresh show cause notice and directed the Joint Commissioner of State Tax, Kishanganj, to give the petitioner eight weeks to respond.
The Patna High Court held that a petition against an order rejecting GST refund cannot be entertained in view of the available statutory remedy under Section 107 of the Bihar Goods and Services Tax Act, 2017. The Court relegated the petitioner to exhaust the statutory remedy of appeal before the appellate authority.
The Patna High Court dismissed a writ petition concerning an inverted duty structure refund, relegating the petitioner to exhaust the statutory remedy of appeal before the appellate authority, citing the presence of disputed factual issues that cannot be adjudicated in writ jurisdiction.
The Patna High Court held that withholding of a refund was not justified in the absence of proceedings under Section 54(11). The Court directed the Commissioner to issue a show cause notice and pass a reasoned order.
The Patna High Court has consistently held that not considering the content of the appellant's reply constitutes a violation of natural justice. In one case, the Court set aside orders passed by both the adjudicating authority and the appellate authority where the reply was not examined.
RFD-06 rejection order received in Patna?
Get a Patna High Court remedy assessment.
The GST refund rejection remedy depends on the stage at which the rejection occurs. The following table sets out the remedy pathway for Patna taxpayers.
| Stage | Form | GST refund rejection remedy |
|---|---|---|
| RFD-08 notice | RFD-08 | File RFD-09 reply within 15 days |
| Personal hearing | — | Attend hearing; authority must pass reasoned order |
| RFD-06 rejection | RFD-06 | File Section 107 appeal within 3 months + 10% pre-deposit |
| Appellate order | APL-04 | File Section 112 appeal before GSTAT Patna Bench |
| GSTAT order | — | Writ petition before Patna High Court under Article 226 |
Where the RFD-06 rejection order is passed, the first GST refund rejection remedy is an appeal under Section 107 before the Additional Commissioner (Appeal), CGST Patna. The appeal must be filed within three months, with a 10% pre-deposit of the disputed tax payable from the Electronic Cash Ledger.
Where the rejection order violates natural justice or is without jurisdiction, a writ petition under Article 226 before the Patna High Court may be the appropriate GST refund rejection remedy. However, the Patna High Court has consistently held that the alternative remedy under Section 107 must ordinarily be exhausted first. In Greentech Auto LLP and Induvarna LPG Bottling, the Court relegated the petitioners to the statutory appeal remedy.
Where the refund is ultimately sanctioned, the taxpayer is entitled to interest under Section 56 if the refund is delayed beyond 60 days from the date of application. The interest is calculated at 6% per annum.
For taxpayers in Patna, the RFD-08 notice is issued by the proper officer having jurisdiction over the principal place of business. The CGST Patna-I and Patna-II Commissionerates exercise jurisdiction over different territorial areas within Patna.
The Bihar GST authorities exercise corresponding jurisdiction under the Bihar Goods and Services Tax Act, 2017. The correct identification of the issuing authority is important for drafting the RFD-09 reply and for any subsequent remedy.
Where the matter proceeds to appeal, the GSTAT Patna Bench is the sole bench for Patna and all 38 districts of Bihar. Members joined their benches on 21 January 2026. The Patna High Court has also sought responses on a Public Interest Litigation regarding the location of the GSTAT Bihar State Bench.
Prefer the chamber to run this checklist for you in Patna?
Every item is part of the standard engagement for GST refund rejection remedy in Patna.
A deficient RFD-09 reply carries consequences. The Patna High Court has set aside rejection orders for procedural defects, but a weak reply can result in an RFD-06 rejection.
The risk of RFD-06 rejection is a material consideration in deciding the GST refund rejection remedy strategy. A careful pre-filing assessment is essential.
The GST refund rejection remedy is the statutory process under Rule 92(3) of the CGST Rules, 2017. It begins with an RFD-08 show cause notice, requires an RFD-09 reply within 15 days, and results in an RFD-06 sanction or rejection order. If rejected, the remedy is a Section 107 appeal.
An RFD-08 notice is a show cause notice issued under Rule 92(3) of the CGST Rules, 2017 when the proper officer is satisfied that the refund claim is not admissible. It requires the applicant to furnish a reply in Form RFD-09 within 15 days.
The RFD-08 reply must be filed in Form RFD-09 within 15 days from the date of receipt of the notice. It should address each ground with documentary evidence, statutory citations and case law. A personal hearing must be granted before rejection.
The RFD-09 reply must be filed within 15 days from the date of receipt of the RFD-08 notice. The Patna High Court has held that granting only 7 days instead of 15 days renders the notice contrary to the statutory mandate.
If an RFD-06 rejection order is passed, the GST refund rejection remedy is a Section 107 appeal within 3 months with 10% pre-deposit, followed by a Section 112 GSTAT Patna Bench appeal if needed, and a writ petition before the Patna High Court where grounds exist.
No. Rule 92(3) proviso mandates that no refund application shall be rejected without giving the applicant a reasonable opportunity of being heard. The Patna High Court has set aside rejection orders where natural justice was violated.
The documents required include the RFD-08 notice, RFD-06 rejection order (if any), invoices, shipping bills, FIRC, GSTR-1, GSTR-3B, ITC ledger, and any other evidence supporting the refund claim.
Ordinarily, no. The Patna High Court has consistently held that where the statutory remedy under Section 107 is available, the writ court will decline to entertain a petition. Exceptions apply where the rejection order violates natural justice or is without jurisdiction.
Where the Section 107 appeal is rejected, the next remedy is an appeal under Section 112 before the GSTAT Patna Bench. The bench hears second appeals against appellate orders relating to refund rejection.
A GST lawyer in Patna assists with RFD-08 notice analysis, RFD-09 reply drafting, document compilation, personal hearing representation before CGST Patna-I or Patna-II, and the GST refund rejection remedy including Section 107 appeal and Patna High Court writ. Direct chamber access is available at P.C. Colony, Kankarbagh, Patna.
Disclaimer
This page on GST refund rejection remedy is published for general information only and does not constitute legal advice or solicitation. GST law, Rules, forms, monetary limits and portal procedures are amended from time to time. The applicable position must be verified against the current statutory text, notifications and circulars, and against the facts of the particular notice, order or proceeding. Engagement of the chamber is subject to a written scope and fee arrangement.
Law last checked: 6 October 2026.
