2023 (3) TMI 877 - HC - GST

Refund claim - rejection on the ground that the period covered under the refund applications did not match with the tax period for which GSTR-1 were filed - petitioner had filed GSTR-1 on a quarterly basis but the refunds were applied on a monthly basis. HELD THAT - Ms Jain, learned counsel appearing for the petitioner, states that although the requisite information has already been provided, the petitioner would have no objection in filing the aforesaid information as required by the respondents. She submits that the same would be done within a period of one week from today. The impugned Order-in-Original and the impugned Order-in-Appeal are set aside - the respondents are requested to consider the petitioner s claim for refund as per law, as expeditiously as possible and preferably within a period of four weeks from today. Petition disposed off.

Summary

Issues involved: Impugning a common Order-in-Appeal rejecting refund applications due to mismatch in tax period covered under applications and GSTR-1 filing period.

Summary:
The petitioner challenged a common Order-in-Appeal dated 05.01.2021, which rejected nine refund applications as they did not align with the tax period for GSTR-1 filings. The petitioner filed GSTR-1 quarterly but sought refunds monthly. The respondents agreed to process the refund claims upon receiving necessary information. The Court set aside the impugned orders and directed the respondents to consider the refund claims promptly, ideally within four weeks. The petition was disposed of accordingly.