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2022 (4) TMI 408 - HC - GSTRefund of Unutilized Input Tax Credit - mismatch in the refund application - HELD THAT - The application is disposed of with the direction that, the Principle Commissioner, CGST Delhi (North) need not join the proceedings on the next date fixed in the matter i.e., 05.04.2022, in case the stand taken by the petitioner is found viable, and a refund order, as sought, is issued in favour of the petitioner.
Issues:
1. Refund of Unutilized Input Tax Credit (UITC) amounting to ?8,63,156 under CGST and SGST for the period between April 2020 and September 2020. 2. Rejection of refund application due to a mismatch of ?23,344.20. 3. Dismissal of appeal by the appellate authority. 4. Petitioner's grievance regarding non-refund of the due amount. Analysis: The petitioner sought a refund of Unutilized Input Tax Credit (UITC) totaling ?8,63,156, comprising ?1,85,528 under Central Goods and Services Tax (CGST) and ?6,77,628 under State Goods and Services Tax (SGST) for the period from April 2020 to September 2020. The petitioner filed a refund application in the prescribed form RFD-01 on 23.11.2020. However, a notice of rejection was issued citing a mismatch of ?23,344.20. Despite the petitioner's reply requesting an adjustment for the mismatch, the application was rejected by the Assistant Commissioner on 28.01.2021. Subsequently, an appeal was lodged, which was dismissed by the appellate authority on 22.09.2021, leading the petitioner to approach the court. The court noted the petitioner's contentions and directed that the Principal Commissioner, CGST Delhi (North) need not appear on the next date if the petitioner's stand is found valid, and a refund order is issued in their favor. However, the respondents were instructed to file an affidavit if they believe the entire amount or more than the mismatch amount is questionable legally. In such a scenario, the Principal Commissioner was required to be present in court to address any queries. The court disposed of the application accordingly, providing these directions for future proceedings.
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