9911796707
TMI Blog2023 (11) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... nability 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same is required to be refunded. 2. Briefly stated, the facts that are necessary to address the present controversy are as follows: 2.1 The petitioner states that one M/s Sharma Enterprise, Delhi had purchased dried arecanuts from Rohit Company (Rohit Sharma) in Karnataka. The petitioner, being a transporter, was engaged to transport the said goods from Karnataka to New Delhi in a vehicle / truck ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring a temporary registration (GSTIN 072200000643AR1) on 01.03.2022. 2.6 Three days later, on 04.03.2022, the supplier (Rohit Sharma) also deposited the quantified tax, penalty, and fine amounting to ₹40,85,375/- in respect of the goods that were being transported by the petitioner. After verification of the documents and being satisfied that the tax, penalty, and fine had been discharged, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nline. 7. 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. 8. Mr. Anurag Ojha, learned counsel appearing for Respondent No. 2 and 3, rightly points out that in the absence of facility under the GST portal, the petitioner may be directed to file an application for refu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
