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TMI BlogRefund of sum deposited due to ITC discrepancyX X X X Extracts X X X X X X X X Extracts X X X X ..... Refund of sum deposited due to ITC discrepancy X X X X Extracts X X X X X X X X Extracts X X X X ..... issued certificates in accordance with Circular 183/15/2022 which was issued in Dec. 2022. During the case hearing, the assessing officer accepted the reply and and after giving credit of certificate and GSTR-2A passed a speaking order, stating that the refund requested in the notice's reply would be considered under the GST relevant section in a separate application. In December 2023, the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er was passed. In the refund application, the assessing officer sent a notice stating that the applicant had voluntarily deposited tax and tax under section 73(5) via DRC-03, so it was not covered by excess tax payment and went against the legal system as defined by section 54 of the GST. Please advise me Reply By Padmanathan KV: The Reply: Whether officer has issued deficiency memo in RFD-03 or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice in RFD-08? Reply By Padmanathan KV: The Reply: If its deficiency memo, try applying again but this time under "on account of assessment/ prov assessment/appeal.." category while filing RFD-01 online. Also enclose a copy of the assessment order which states the refund application to be filed separately. If its a show cause notice, give a detailed reply of the facts a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd also enclose the assessment order along with reply. If it is rejected and order is passed, you can file appeal or even a writ petition before the HC. I have faced similar situations, when the original assessment order was passed by State Department and the refund was before the Central Department. Reply By Padmanathan KV: The Reply: Pls check the decision of Hon'ble Kerala High Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Five Star Metals (P) Ltd. vs State Tax Officer & Ors. in WPC 20129 of 2020 dtd. 11-08-2023 wherein the Court has directed refund along with interest on ITC wrongly reversed by them. This squarely covers your issue. Reply By AMIT BATHAM: The Reply: Thank u very much Reply By Shilpi Jain: The Reply: Officers always find innovative ways to deny eligible benefits to the taxpayers. File an appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Reply By KALLESHAMURTHY MURTHY: The Reply: Dear Sir, Payment of tax u/s 73(5) cannot be treated as voluntary payment in every situation. Payment of tax u/s 73(5) may be made on the ascertainment by the proper officer. As per Sec. 17(5)(i) any tax paid in accordance with the provisions of Sec. 74, 129 and 130 only ITC is not eligible to avail. There is no restriction to reject the ITC on accou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of voluntary payment of tax. Reply By KASTURI SETHI: The Reply: If the facts disclosed in the query are correct and complete, the Adjudication Order passed is not legally correct. Excess payment of tax can be by so many reasons. Suppose the excess payment was made voluntarily, even then it is not out of the term, "excess payment'. A serious legal infirmity indeed. Once the order is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed, filing an appeal is the only remedy. No chance for rectification in this scenario. X X X X Extracts X X X X X X X X Extracts X X X X
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