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2020 (11) TMI 42 - Commissioner - GSTRefund claim of accumulated ITC - rejected on the ground that the appellant had generated ARN for NIL amount, as such no amount had been Debited from their Electronic Credit Ledger, whereas the appellant was required to Debit the amount of refund being claimed as per Rule 89(3) of the CGST Rules, 2017 - HELD THAT:- The appellant was unable to Debit their ITC Ledger through FORM GST DRC-03 because of error in system, GST common portal did not allow to Debit the amount from their available balance in ITC ledger and for this they have made several complaints at various appropriate platforms i.e. help desk, vide Ticket No. 201908196732382, 201908276814243 & 201909026862788 and also filed the complaint to adjudicating authority and also O/o the Principal Commissioner, CGST but no solution were found. The appellant vide letter dated 20-11-2019 and on 9-1-2020 at the time of personal hearing has also submitted a letter Ref No. SSC/GST(Appeal)/019/19-20, dated 9-1-2020 stated therein that GST common portal has been rectified and they have filed FORM GST DRC-03 and Debited their electronic ledger by ₹ 23,60,340/- (IGST ₹ 10,10,890/-. CGST ₹ 6,74,725/- and SGST ₹ 6,74,725/-) vide ARN AD081119002254F, dated 20-11-2019 and submitted the copy of Form GST DRC-03 and the appellant also requested to send back the claim to the adjudicating authority for further process. The appeal is disposed off with the direction that the appellant to submit FORM GST DRC-03 and other related documents before the adjudicating authority in order to verify the same and process the refund claim as per provisions of Section 54 of the CGST Act, 2017 and rules made thereunder.
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