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2021 (12) TMI 1225 - GUJARAT HIGH COURTRefund - amount which was credited in the wrong account due to inadvertent mistake - refund of accumulated ITC as per Section 54(3) - mistakenly the consultant had given the bank account details of another client and thus, the details entered in the petitioner’s GST is of one third party wrongly - HELD THAT:- It is not in dispute that due to the mistake of the consultant engaged by the petitioner, the amount has been deposited in the wrong account. The bank details are to be entered under RFD-05. The petitioner also did not raise the grievance immediately and made an application with reference to the said issue after nearly three months. The amount which had gone to the wrong account of M/s. Meet Textiles had been refunded on 09.12.2020 by way of DRC-03 under Section 73(5) by way of voluntary payment. The Deputy State Tax Commissioner Circle-16, Surat vide its communications dated 21.01.2021 and 11.02.2021 had requested the Joint Commissioner of State Tax E-governance, Gujarat State to resolve the peculiar issue on hand. It emerges that second time when the application had been made by the petitioner, the rejection has come as there is a technical glitch. Even by specifying that the refund is being claimed under the head “others” the system has not permitted the amount to be given by way of refund to the petitioner. Undoubtedly, it was a mistake which was committed by the consultant of the petitioner and therefore, the third party namely M/s. Meet Textiles had been benefited where the amount had been deposited - The amount once again has gone back to the authority by way of DRC-03 on 09.12.2020, hence, the only way out now for availing the legitimate claim of the petitioner is by depositing the amount in his account which he has mentioned. Let the same be done as the application has already been made. No further application will be necessary at a manual level. The officer concerned shall apply the mind and the deposit shall go directly in the account of the petitioner - Application disposed off.
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