DRC-3 against wrong notice and acknowledged by GST dept, Goods and Services Tax - GST

[SUSHIL BANSAL]

Dear experts,

In one of our case client purchased goods in F.Y. 2018-19. Against this purchase (bogus) client received SCN u/s 74 for the FY 2017-18 and after 20 days again a SCN of the same amount & facts received for the FY 2018-19 also.

Against the SCN of FY 2017-18 the client deposited only tax through DRC-03 which department acknowledged too & dropped the notice. (No reply was filed by client)

We filed reply for FY 2018-19 SCN but department raised demand in DRC-07. (tax,Int,Penalty)

Now the problem is that the tax as deposited for FY 2017-18 was to be deposited for FY 2018-19 & the SCN of 2017-18 was to be pleaded for dropping as wrong one.

Whether we can take refund of tax as deposited for fy 2017-18.

Plz guide how to do that or any other recourse.

Posts / Replies

[KASTURI SETHI]

(i) What is the date of issue of the SCN for 17-18 and what is the date of deposit of tax  for 17-18  through DRC-03 ?

(ii) You have used the word, 'dropped'. It appears to me that the case was not dropped. What is the factual position. Has the demand been vacated without filing reply to the SCN and without personal hearing ? It is not digestible. 

(iii) If the demand has been actually vacated, the Noticee can file refund claim for 17-18.

(iv) You cannot intermingle both years. Both are separate Assessment Orders/Adjudication Orders.

[SUSHIL BANSAL]

Tysm sir for taking up my querry. For FY 17-18 SCN was dt 02.08.2024, dropped without filing reply on dt 28.08.2024. (it was dropped being issued for wrong year)

For FY 17-18 DRC 03 on dated 16.10.2024, DRC 04 28.11.2024. Now we have to take refund of this. practically the tax was to be deposited for FY 2018-19 but deposited for FY 2017-18.

[KASTURI SETHI]

You are eligible for refund for the year 17-18 without any hurdle.