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2023 (8) TMI 1301 - HC - GSTRefund of Input Tax Credit - goods exported during the period November 2020 to March 2021 - HELD THAT - There is no allegation regarding any irregularity in respect of the supplies made by the suppliers other than M/s Siddhi Impex. There is also no dispute as to the quantum of the ITC in respect of those supplies. Neither the Adjudicating Authority nor the Appellate Authority has raised any doubt in respect of those supplies. There are no reason whatsoever for denial of refund in respect of ITC pertaining to supplies made by suppliers other than M/s Siddhi Impex. The present petition is allowed. The impugned orders are set aside.
Issues involved:
The petitioner challenges the rejection of refund of Input Tax Credit (ITC) and subsequent appeal dismissal based on the non-existence of a supplier and mismatch in invoice and FOB values. Impugned Order dated 05.08.2021: The petitioner applied for refund of ITC related to goods exported, but the Adjudicating Authority rejected the claim due to a non-existent supplier, M/s Siddhi Impex, as confirmed by physical verification. Impugned Order-in-Appeal dated 31.05.2022: The Appellate Authority upheld the rejection, emphasizing that ITC claimed from M/s Siddhi Impex was fraudulent, leading to the dismissal of the appeal. Details of the Judgement: The petitioner provided details of all vendors and invoices, asserting the genuineness of purchases made. However, the rejection was based on the non-existence of M/s Siddhi Impex, one of the suppliers. The Appellate Authority highlighted that ITC claimed from M/s Siddhi Impex was not received, leading to the conclusion of fraudulent refund claims. The petitioner voluntarily deposited the disputed amount in its ledger after the cancellation of M/s Siddhi Impex's registration. The petitioner sought a refund for ITC related to suppliers other than M/s Siddhi Impex, amounting to &8377;54,99,846/-. The Court allowed the petition, setting aside the impugned orders, and directed the Adjudicating Authority to process the refund application promptly within four weeks.
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