Home Case Index All Cases GST GST + Commissioner GST - 2021 (7) TMI Commissioner This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (7) TMI 808 - Commissioner - GSTRefund claim - rejection on the ground of time limitation - refund has been filed after Two years from the date of supply of the goods to SEZ unit - sub-section (1) of Section 54 of CGST Act, 2017 - zero rated supply or not - violation of principles of natural justice or not - HELD THAT:- As per Section 16 of IGST Act, 2017, it is amply clear that the supply made to SEZ shall be treated as a zero rated supply accordingly, for filing of refund in this case the relevant date would be taken as per clause (a) of explanation 2 (2) of sub section (14) of Section 54 of CGST Act, 2017 - the relevant date in the instant case for calculating relevant date for filing of refund claim shall be 26.07.2017. The appellant's contention that the relevant date shall be taken from the date of payment of tax i.e. 19.10.2018 as specific provisions for relevant date in case of zero rated supply has been provided in the CGST Act, cannot be agreed upon. Violation of principles of natural justice - allegation is that adjudicating authority has failed to pass a speaking order as he did not bring on surface the sufficient basis for the rejection of the refund claim - HELD THAT:- The adjudicating authority/proper officer while issuing the SCN dated 29.10.2020 as well as in the order dated 17.11.2020 he has properly mentioned/elaborated the reason for rejection of refund claim. Therefore, it may not be justify to say that the adjudicating authority/proper officer has not been passed the speaking order - there are no force in the contention of the appellant in this regard also. Appeal dismissed - decided against appellant.
|