9911796707
TMI Blog2023 (6) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner. The facts of the case in short are as under: [2] The petitioner is a firm engaged in supplying and distributing iron and steel metal scrap. Respondent No.1 conducted an eauction dated 12.08.2017 for the sale of iron and steel material scraps. The petitioner's bid was found highest and declared the H1 bidder for the lot bearing No.621708013RTM. The petitioner purchased 228 metric tons of scrap MST silver P and C (ORDBG) in a total consideration of Rs.51,97,142/- including the GST of Rs.9,35,486/-. [3] Section 16 of the CGST Act, 2016 allows adjustment of tax paid at the time of purchase that the amount of output tax and only the balance liability of tax is liable to be paid to the Government. The petitioner claimed an input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh bankers cheque No.007618 dated 13.09.2017 against the auction of scrap in favour of the petitioner. It is further submitted that respondent No.1 deposited the GST amount through GST utility invoice No.1701WR/30055629 dated 14.09.2017. Respondent o.1 has admitted that inadvertently the amount of GST was deposited in the GST No.23AAIFA875GIZ1 instead of 23AAIFA8751ZI. Respondent No.1 had also admitted that the petitioner stood as H-1 bidder and paid consideration of Rs.51,97,143/-. [7] Respondent No.2 also filed a reply by submitting that any ITC availed after 20.10.2019 for the FY 2018-19, is liable to be recovered from the taxpayer under Section 16(4) of GST Act, 2017 along with interest under Section 15 of the GST Act, 2017. On scruti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the cancellation of GSTIN, therefore, he is entitled to seek the return of Rs.13,38,544/- from the respondent No.1. [10] The senior DFM / RTM sent a letter to the Commissioner GST and Excise Duty Office, Ratlam and requested that if the amount of Rs.9,35,486/- has been received, the same be refunded as it was wrongly deposited against the GST No.23AAIFA875GIZ1 instead of correct GST No.23AAIFA8751ZI. The telegram letter of GST No. 23AAIFA8751ZI is reproduced hereinbelow: Office of the, No. RTM/Pay/RTM GST/2019-20/10A Sr. Divisional finance Manager, Dated 17/03/2020 Ratlam. To, Commissioner, GST & Excise duty office, Mitra Niwas Raod Behind IT, office Ratlam. Sub:- Deposit GST against purchase Scrap. Ref:- Party le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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