9911796707
TMI Blog2024 (11) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... CGST Rules. The respondent No. 2 issued notice initiating independent investigation against the petitioner in relation to the refund of integrated tax for the period in question. The first show-cause notice was issued on 03.04.2024 in respect of the Maharashtra registration and thereafter the subsequent impugned notice dated 20.08.2024 in respect of Madhya Pradesh registration has been issued. Moreso, in the entire petition, petitioner has not disclosed the actual date of refund of integrated tax. There is a separate period of limitation of three years from the date of erroneous refund. Even otherwise, in this case the Special Intelligence and Investigation Branch started investigation against the petitioner in respect of import and export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, development and contract research development for clients located across the globe. Petitioner has obtained advance authorisation licence as per the India's Foreign Trade Policy 2015-2020 (FTP) in order to claim benefit of import duty exemption on inputs and raw material used for the manufacturer or development of export goods under notification dated 01.04.2015 and 13.10.2017. The Additional Commissioner, CGST C.Ex, Belapur Commissionerate vide letter dated 26.08.2022 informed that the petitioner has availed double benefit i.e. exemption of IGST on the input materials imported Advanced Authorisation and refund of Integrated Goods and Services Tax (IGST) claimed on the goods exported incorrectly. The petitioner has received IGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CGST Act. A similar notice dated 02.08.2024 has been issued to the petitioner by the Joint Commissioner (AE), CGST and C.Ex. Belapur, Mumbai against which the petitioner filed Writ Petition No. 1006 of 2024 before the High Court of Judicature at Mumbai. 04. Learned counsel for the petitioner submits that the impugned notice has been issued pertaining to the tax period for the FY 2018-19, 2019- 2020 and 2020-2021 for which the limitation prescribed under Section 73(2) (10) of the CGST Act has already expired, therefore, the impugned notice is without jurisdiction. Hence, the present petition is maintainable before this Court. It is further submitted that the show-cause notice has been issued on 20.08.2024 under Section 73(1) of the CGST Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... years from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within three years from the date of erroneous refund.'' 08. Section 73(1) provides that, where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised for any reason, he shall serve notice on the person chargeable with tax to whom the refund has erroneously been made. As per sub-section (2), the proper officer shall issue the notice under sub-section (1) at least three months prior to the time limit specified in sub-section (10) for issuance of o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the period in question. The first show-cause notice was issued on 03.04.2024 in respect of the Maharashtra registration and thereafter the subsequent impugned notice dated 20.08.2024 in respect of Madhya Pradesh registration has been issued. Moreso, in the entire petition, petitioner has not disclosed the actual date of refund of integrated tax. There is a separate period of limitation of three years from the date of erroneous refund. Even otherwise, in this case the Special Intelligence and Investigation Branch started investigation against the petitioner in respect of import and export for the FY 2017-18 to 2020-2021 and after scrutinizing all the documents, the show-cause notice has been issued to the petitioner. Therefore, it cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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