Home Case Index All Cases GST GST + HC GST - 2024 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (1) TMI 283 - DELHI HIGH COURTSeeking refund on the Input Tax Credit - rejection on the ground that there was a mismatch of turnover - excess availment and misdeclaration of invoice value and no supporting documents - HELD THAT:- The order-in-original records that the documents submitted by the petitioner have been considered, however, proceeds on the premise that the petitioner has not submitted any documentary evidence to substantiate the submission about technical error and has not submitted any documents before the appellate authority, which were submitted alongwith the reply to the show cause notice. The appellate authority appears to have misconstrued the submission of the petitioner. Case of the petitioner is that petitioner had uploaded documents, however, the system did not register the documents which were uploaded from the end of the petitioner. The appellate authority records that petitioner had not submitted any documents which were submitted alongwith the reply - From the record of the respondents, it appears that documents were not uploaded. Since documents were not uploaded, there could be no document which the petitioner could file in the appeal which had been submitted alongwith the show cause notice. A refund cannot be rejected merely on the ground of non-supply of authenticated document. In case party is entitled to refund, it is open to the Department to call for further clarification or documents as may be required to satisfy itself that refund is due and payable. Reference may also be had to Section 54 (1) of the Central Goods and Service Tax Act, 2017, which provides for a period of two years from the relevant date to make an application seeking refund. The relevant period in issue is April, 2021 to March, 2022 and as such, the application of the petitioner even today is within the limitation prescribed under Section 54 (1) of the said Act - the matter needs to be relegated to the concerned authority to re-adjudicate the application of the petitioner by taking into account the documents filed by the petitioner in support of his application for refund. Accordingly, the order-in-original dated 10.10.2022 and order in appeal dated 29.08.2023 are set aside. Petition allowed by way of remand.
|