9911796707
TMI Blog2024 (6) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... ement and the GSTR 3B return - HELD THAT:- It appears that no reasons have been recorded for concluding that the claim does not fall within the ambit of sub-section (1) of Section 77. Even as regards the issue relating to excess payment, while a conclusion is drawn that there is no excess payment, the petitioner's reply in such regard, wherein specific details are set out, was not engaged with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 13.06.2023. A claim for refund was made thereafter. As regards the month of July 2020, the petitioner asserts that a double payment was made with regard to the difference between the petitioner's GSTR 1 statement and the GSTR 3B return. Both these amounts were claimed by way of refund. Such claim was rejected by the order impugned herein. 2. Learned counsel for the petitioner referred to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel, accepts notice for the respondent. By referring to the impugned order, he points out that the respondent concluded that the refund claims do not fall within the scope of sub-section (8) of Section 54. He also points out that sub-section (8) of Section 54 was extracted in the order before recording such conclusion . 4. Sub-section (1) of Section 77 is as under: A registered person who has p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order is as under: 6. I have gone through the submissions made by the taxpayer vide RFD 09 and letter dt.25.8.2023. It is seen that, the taxpayer himself wrongly availed the ITC under different head in CGST and SGST (CGST Rs. 2,29,500/p and SGST Rs. 2,29,500/-) instead of Rs. 4,59,000/- of IGST therefore it is a wrong availment of ITC. On being pointed out by audit they paid the wrongly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot engaged with and proper reasons were not assigned for the conclusion that there is no excess payment. Consequently, the matter requires re-consideration. 8. For reasons set out above, impugned order dated 28.12.2023 is set aside and the matter is remanded for re-consideration. The respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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