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2020 (1) TMI 1285 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPURMethod of calculation of refund of unutilized ITC for CESS - Rule 89(4) of the CGST Rules 2017 - case of appellant is that the adjusted turnover has been taken wrongly as total turnover and only turnover of CESS should be treated as adjusted turnover, cannot be accepted in terms of definition of Adjusted Total Turnover as per Rule 89(4)(E) of the CGST Rules 2017 - HELD THAT:- On plain reading of the definition of Adjusted Total Turnover it is very clear that the turnover of the CESS cannot be treated as Adjusted Total Turnover. Also the definition of Adjusted Total Turnover has not been dealt within the Circular No. 1/1/2017 as mentioned by the appellant. The appellant request to change the formula according to the said Circular cannot be entertained, as the Rule has overriding effect on Circular and also in the said Circular nowhere it is mentioned to change the formula for Adjusted Total Turnover. The submission of the appellant is not acceptable in terms of the legal provisions made under CGST Rules 2017 - Appeal dismissed.
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