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2022 (5) TMI 696 - HC - GSTRefund of IGST - zero-rated supply of goods or services or both - mismatch in the accounts details between the details available with the PFMS and ICEs - Sections 54(5) and 54(7) of the Central Goods And Services Tax Act, 2017 - HELD THAT:- This Court is of the considered opinion that, keeping open all questions on the mismatches for decision by the Nodal Officer now suggested by Sri. Amit A. Deshpande, the petition must be disposed of directing the Nodal Officers to consider the petitioner’s request for resolving the mismatch issues. The jurisdiction of the Customs Officers to decide on the claim for provisional refund and payment of interest under the provisions of the CGST Act would be a moot question, as the reasons for mismatches are yet to be resolved pursuant to this Court’s order. But, as the provisional refund and payment of interest would be subject to resolving the issues around the mismatches now discussed or if any other, there should be no inhibition in law for the aforesaid Nodal officers, as they examine the resolution of the mismatches, to decide on the recommendations in this regard. The petitioner’s authorized representative shall appear before Mr. Rajiv Kittur, the Nodal Officer for the Inland Container Depot, Whitefield on 25.04.2022 at 10:30 a.m., and the petitioner’s authorized representative shall be heard on the mismatches pending before the Bangalore City Commissionerate and Inland Container Depot by this Nodal Officer - Application disposed off.
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