TMI Blog2023 (10) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2017. The petitioner was aggrieved by the denial of its request for refund of GST. The claim of the petitioner was that the excess tax was paid for the month of December, 2017 and the petitioner is entitled to refund of the said amount. The above judgment is directly applicable to the facts of the present case, as in the present case, the petitioner initially filed the form GSTR-3B for the month of September on 20.10.2017. But since excess amount was paid by mistake, the petitioner filed refund application dated 18.10.2019 (P-1) i.e within a period of two years and on 01.11.2019, the deficiency memo was issued after two years of filing of the form GSTR-3B. Thus, keeping in view the fact that the petitioner has filed the refund applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Excise Taxation Government of Haryana. The Petitioner is engaged in providing world class healthcare service. 3. The precise grievance of the petitioner before this Court is that while filing form GSTR-3B for the month of September 2017, the Petitioner had mistakenly paid liability of SGST under reverse charge mechanism amounting to Rs. 17,48,958/- though the liability for same was Rs. 88,844/- only. The said form was filed on 20.10.2017. 4. With respect to the excess SGST paid to the extent of Rs. 16, 60,114/, the petitioner filed refund application dated 18.10.2019 (P-1) in accordance with provisions of section 54 of CGST Act, 2017 read with Rule 89 of Central Goods and Services Tax Rules, 2017 (for short Rules 2017 ). 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng reference no. ZA061219000728L along with all the relevant documents online and other requisite documents offline directly to the office of the Assistant Commissioner. The copies of the documents for reply to show cause notice are annexed as Annexure P-5. 9. The order-in-original dated 03.01.2020, having reference no. ZL0601200023867, was issued to the petitioner on 04.01.2020, holding the refund application as time barred and rejecting the refund of amount of Rs. 16,60,114. The copy of the impugned order dated 03.01.2020 is annexed herewith as Annexure P-6. 10. Aggrieved by the same, the petitioner filed appeal before the Joint Commissioner of Central Tax (Appeals) on dated 22.06.2020, vide which the Ld. Appellate Court has affirme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12. At the very outset, learned counsel for the petitioner does not press the challenge of validity of Rule 90 (2) of CGST Rules, 2017 and has referred to judgment of Delhi High Court in a case of BSNL vs. Union of India and others, passed in W.P. (C) No. 3550/2023, decided on 06.04.2023 wherein the petitioner impugned the validity of Rule 90 (3) of CGST Rules, 2017. The petitioner was aggrieved by the denial of its request for refund of GST. The claim of the petitioner was that the excess tax was paid for the month of December, 2017 and the petitioner is entitled to refund of the said amount. The writ petition was allowed and in para No. 27 to 29, it has been observed as under:- 27. It is pointed out that the Adjudicating Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e documents as specified under Rule 89(2) of the Rules, is required to be treated as complete only after the taxpayer furnishes the clarification of further documents as may be required by the proper officer and that too from the date such clarification is issued. 13. The above judgment is directly applicable to the facts of the present case, as in the present case, the petitioner initially filed the form GSTR-3B for the month of September on 20.10.2017. But since excess amount was paid by mistake, the petitioner filed refund application dated 18.10.2019 (P-1) i.e within a period of two years and on 01.11.2019, the deficiency memo was issued after two years of filing of the form GSTR-3B. Thus, keeping in view the fact that the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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