Home Case Index All Cases GST GST + Commissioner GST - 2018 (12) TMI Commissioner This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 1839 - THE COMMISSIONER OF GST (APPEALS), AHMEDABADRefund of ITC - export of goods and services without payment of integrated tax - refund claims were rejected on account of the fact that the appellant could not submit the GST RFD-01A, which was to be submitted along with the refund claims as per the Circular No. 17/17/2017-GST, dated 15-11-2017 - HELD THAT:- The appellant has explained the reason for not submitting the same. His correspondence [e-mails] with GSTN and the comm, admin of CGST Gandhinagar Commissionerate enclosed with the appeal papers, clearly shows that there was a problem during the said period in taking printouts of Form GST RFD-01A and that this problem was faced by many of other appellants also. However, subsequent to the rejection of the refund on 14-4-2018, the appellant was able to take a printout of the said GST RFD-01A, which is enclosed with the appeal papers. The primary and only ground on which the refund claims stood rejected was that he was not in a position to provide a printout of GST RFD-01A. This stands corrected since the appellant has provided a printout of the GST RFD-01A generated by the system. Surely, the appellant should not be punished for the problems/glitches in the portal/system - also, in terms of Rule 93(2) of the CGST Rules, 2017, the adjudicating authority has re-credited the electronic credit ledger by an order in Form GST PMT-03 on 24-3-2018. Also, the appellant had vide his letter dated 13-2-2018, informed the adjudicating authority about the glitches in the system. However, nothing about this is mentioned in the impugned OIO - appeal disposed off.
|