9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (1) TMI 185 - Commissioner - GSTMaintainability of appeal - time limitation - appeal has been filed within the prescribed time-limit - whether the appeal filed against the order of rejection of refund claim has to be decided or not? - HELD THAT - The appellant has filed the refund claim RFD-01 vide ARN No. AA080720016486A, dated 7-7-2020 for refund of IGST ₹ 85,787/- and penalty of equivalent amount i.e. ₹ 85,787/- in pursuance to appeal allowed by Additional Commissioner Grade-II, (Appeal)-II, State Tax (SGST), Ghaziabad. Further, it is also found that in the instant matter there is no doubt about the fact that at the time of filing of refund claim, the appellant neither submitted copy of DRC-03 nor made any debit entry from Electronic Cash Ledger, resulting into rejection of refund claim by the adjudicating authority. Further, the appellant replied vide (RFD-09), dated 27-7-2020 in response to show cause notice (RFD-08), dated 17-7-2020, wherein, they submitted that they have debited ₹ 85,787/- IGST and ₹ 85,787/- in Penalty from their Electronic Cash Ledger and also submitted the copy of Debit Entry No. DC0807200250413, dated 25-7-2020 but the same has not been considered by the adjudicating authority. While filing of refund application, the appellant had not generated the DRC-03 due to not aware of refund process and however, now he has generated the DRC-03 vide Entry No. DC0807200250413, dated 25-7-2020 by debiting the amount of IGST ₹ 85,787/- and Penalty ₹ 85,787/- in Govt. account from their Electronic Cash Ledger. The appeal is disposed off with the direction to verify the same and process the refund claim as per provisions of Section 54 of the CGST Act, 2017 and rules made thereunder.
Issues:
1. Filing of appeal under Section 107 of the Central Goods and Services Tax Act, 2017. 2. Rejection of refund claim by the adjudicating authority. Analysis: 1. Filing of Appeal: The appellant filed an appeal under Section 107 of the CGST Act, 2017 against the Order-in-Original dated 5-8-2020 passed by the Assistant Commissioner. The main issue was whether the appeal was filed within the prescribed time limit. The appellant filed the appeal on 16-11-2020, 11 days beyond the three-month period. The Additional Commissioner accepted the appeal based on Section 107(4) of the Act, which allows for a further period of one month in case of sufficient cause for delay. 2. Rejection of Refund Claim: The adjudicating authority rejected the refund claim of the appellant amounting to ?1,71,574 under Section 54 of the CGST Act, 2017. The rejection was based on the absence of any debit made by the appellant from the Cash Ledger for the tax and penalty amount. The appellant had initially not made a debit entry in the GSTN portal due to lack of awareness about the refund process. However, after being informed by the department, the appellant debited the amount through DRC-03 and submitted the necessary documents. The Additional Commissioner found that the adjudicating authority had not properly examined the issue and rejected the claim without considering all documents. In conclusion, the appeal was disposed of with a direction to verify the facts submitted by the appellant and process the refund claim in accordance with the provisions of the CGST Act, 2017. The appellant was instructed to cooperate with the department. The decision was based on the principle of natural justice and ensuring proper consideration of all relevant facts.
|
