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2023 (2) TMI 276 - HC - GSTRefund of unutilised Input Tax Credit - Annexure B was not complete in all respect, as was necessary for processing the refund - failure to upload the same at the time of filing of the application - period of October, 2020 to December, 2020 - HELD THAT:- It is apparent that the rectified information as submitted by the petitioner was not taken into account by either of the concerned authorities while considering the petitioner’s grievance regarding non-payment of its refund, as claimed. Thus, it was essential for the concerned authorities to examine the information as submitted by the petitioner and process its claim for refund in accordance with law. Clearly, the petitioner cannot be penalised for the inadvertent error in submitting an erroneous information against Column No. 7 of its form, which has since been rectified. Matter remanded to the Adjudicating Authority to consider the petitioner’s response dated 07.06.2021 to the Show Cause Notice dated 22.05.2021 and to decide the matter afresh.
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