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2021 (5) TMI 936 - Commissioner - GSTRefund claim of excess tax paid - time limitation - refund claims were liable to be rejected on the grounds hit by limitation of time limit as the appellant has filed refund claims after expiry of 2 years from the relevant dates - also the refund claim was filed in the category of excess payment of tax and excess payment of tax falls under the phrase “any other amount paid” as prescribed under sub-section (1) of Section 54 of the CGST Act, 2017 - HELD THAT:- It is clear from the provision of Section 54(1) that any application for refund for any amount paid under CGST Act, 2017 has to be filed within two years from the relevant date. In the instant case, relevant date is the date of filing of GSTR 3B return. The appellant has never made any concerted efforts for rectification of errors made while filing their FORM GSTR-3B nor any corroborative evidence regarding the above has been provided whereas, sufficient period of time was made available to the appellant for rectification of errors through various circulars and guidelines issued from time to time. Moreover, in the present case, the appellant has confessed himself that the excess amount of tax has been paid inadvertently due to mistake of their staff and the mistake has been committed by the appellant himself not by the department. The adjudicating authority while passing the Orders in Original has taken the “relevant date” for refund claims i.e. the GSTR-3B filing date as per Section 54(1) of the CGST Act, 2017 for counting the limitation period of two year and on this basis the adjudicating authority has held that the refund claims filed by the appellant is barred by limitation. The refund claims were required to be filed within two years from the relevant date (i.e. the GSTR-3B filing date) but the appellant has failed to do so. There are no reason to interfere in the impugned orders passed by the adjudicating authority - refund claims had been correctly rejected on the grounds as hit by limitation as per Section 54(1) of the CGST Act, 2017 - appeal dismissed.
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