2023 (11) TMI 1061 - HC - GST

Refund of GST (amount paid twice) - tax paid in respect of arecanuts that were being transported without a valid E-Way Bill - HELD THAT - The petitioner s grievance arises on account of his inability to file an application for refund online. It is stated that there is no option available in the portal for the petitioner to apply for a refund online - Undisputedly, the tax penalty and fine quantified in GST MOV-10 dated 28.02.2022, cannot be collected twice over. The respondent authorities are, thus, required to refund the same. It is considered apposite to dispose of the petition by permitting the petitioner to make an application for refund manually to Respondent No. 3 - petition disposed off.

Summary

Issues involved:
The petitioner seeks a refund of Goods and Services Tax paid for transporting arecanuts without a valid E-Way Bill, claiming that the amount was paid twice over.

Summary:
The petitioner transported goods purchased by M/s Sharma Enterprise from Karnataka to Delhi without a valid E-Way Bill. The truck was intercepted in Gujarat, where the necessary papers were requested but the E-Way Bill was missing. Subsequently, a tax penalty and fine of Rs. 40,85,375 was imposed and paid by both the petitioner and the supplier, Rohit Sharma. The goods were released after payment and verification. The petitioner now seeks a refund as the tax amount was paid twice over. The petitioner faced challenges in filing an online refund application due to the unavailability of the option on the portal. The court acknowledged that the tax penalty and fine cannot be collected twice and directed the petitioner to apply for a refund manually to the concerned authority. Respondent's counsel suggested manual application due to the portal's limitations. The court disposed of the petition by allowing manual refund application and directed prompt processing within four weeks of application submission.