TMI Blog2021 (12) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... to the aforesaid provisions of Section 77 of the CGST Act, 2017 read with Section 19 of IGST Act, 2017, has been interpreted by observing inter alia that the refund under the said sections is also available when the inter-State or intra-State supply made by a taxpayer, is subsequently found by taxpayer himself as intra-State and inter-State respectively, therefore, the matter may be remitted to the concerned appellate authority for the consideration of his claim/application made under sub-rule (1) of Rule 89 of the Rules, 2017 for refund of ₹ 12,69,255/- afresh in the interest of justice. T he circular dated 25.09.2021 interpreting and/or clarifying the word subsequently held , it would, therefore, be appropriate to remit the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice dated 31.03.2020 (Annexure P-5) was issued by the Deputy Commissioner in Form GST-RFD-08 and since the Petitioner has failed to submit any reply with regard to the said show cause notice, the Deputy Commissioner-cum-Adjudicating Authority has, therefore, rejected the said application of the Petitioner as made under the said provision vide order dated 23.04.2020 (Annexure P-2). 3. Being aggrieved with the aforesaid order of the Adjudicating Authority, an appeal was preferred by the Petitioner before the Additional Commissioner (Appeals) CGST and Central Excise, Raipur as per the provisions prescribed under Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act, 2017 ), who, in tur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equently held by tax officers as intra-State and inter-State respectively, either on scrutiny/ assessment/ audit/ investigation, or as a result of any adjudication, appellate or any other proceeding or whether the refund under the said sections is also available when the inter-State or intra-State supply made by a taxpayer, is subsequently found by taxpayer himself as intra- State and inter-State respectively. 3.2 In this regard, it is clarified that the term subsequently held in section 77 of CGST Act, 2017 or under section 19 of IGST Act, 2017 covers both the cases where the inter-State or intra-State supply made by a taxpayer, is either subsequently found by taxpayer himself as intra-State or inter-State respectively or where the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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