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TMI Blog2024 (6) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... ave held that 97A of Central Goods and Services Tax Rules prevail and would have to be taken into account by the assessing authority and he cannot insist on only electronic filing of refund application. Petitioner not being a registered person and therefore not entitled to seek refund under Section 54 (3) - HELD THAT:- Reference made to sub-section (1) of Section 54, which permits any person to make an application for refund of tax - the 5th respondent could not have refused to entertain the application of the petitioner for refund of unutilized input tax credit on the ground that the petitioner was not a registered person at the relevant point of time. The 5th respondent should also have taken note of Rule 41 which deals with instances of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner contends that it had informed the respondent on 30.05.2022 vide Annexure P-6 that it got registered with GST in October 2020 pursuant to acquisition of business undertaking from M/s Sozin Flora Pharma LLP, and the eligible ITC reflecting in the Electronic Credit Ledger in the books of Sozin was transferred to it by filing ITC-02; that it therefore wished to file GST refund application under Inverted Duty Structure for the financial years 2017-2018, 2018-2019 2020-2021, but since its GST registration was effective from October 2020, it was not able to file GST refund applications through online mode, but was forced to apply manually. It therefore stated that it was sending refund applications for the above referred financial ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order about the petitioner not being a registered person and therefore not entitled to seek refund under Section 54 (3) is concerned, we may refer to sub-section (1) of Section 54, which permits any person to make an application for refund of tax. 7. Therefore the 5th respondent could not have refused to entertain the application of the petitioner for refund of unutilized input tax credit on the ground that the petitioner was not a registered person at the relevant point of time. The 5th respondent should also have taken note of Rule 41 which deals with instances of transfer of credit on amalgamation/ merger etc. of businesses/companies. 8. In this view of the matter, the Writ petition is allowed; impugned order dt. 28.07.2022 passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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