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2021 (7) TMI 1165 - Commissioner - GSTRefund of Input Tax Credit - credit accumulated due to Inverted Tax Structure - time limitation - period July, 2017 to March, 2018 - whether application of refund filed by the appellant is time barred as per Section 54 of CGST Act, 2017 as amended, or not? - HELD THAT:- The due date for filing of refund application for remaining period i.e. for the month of Mar., 2018, has been extended upto 31-8-2020, in terms of the CGST Notification No. 55/2020-Central Tax, dated 27-6-2020 - it is obvious that refund application for the period July, 2017 to February, 2018 is time barred as the same was filed on 13-6-2020. Whereas, the refund application for the month of Mar., 2018 falls within time limits. Whether refund claim for the tax period of March, 2018 is inadmissible or not? - HELD THAT:- The adjudicating authority has rejected the refund for the period of March, 2018, as mentioned inadmissible since the refund amount works out to negative figures as per Rule 89(5) of the CGST Rules, 2017. Thus the adjudicating authority has correctly rejected the refund for the month of March, 2018 by applying the formulae as provided in Rule 89(5) of the CGST Rules, 2017. Whether principle of natural justice has been followed in the instant case or not? - HELD THAT:- The adjudicating authority had issued Show Cause Notice in form of RFD-08 to the appellant, also provided opportunity for ‘personal hearing’. However, the appellant neither attended the same on the stipulated day nor filed any reply of the same. Further, the appellant wished to clarify the issue from the adjudicating authority/proper officer through letter via e-mail and the adjudicating authority properly replied to the appellant - there are no merit in the contention of the appellant. Appeal dismissed - decided against appellant.
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