9911796707
TMI Blog2024 (3) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by the respondent in response to the refund claim of the petitioner for the period May, 2019 to July, 2019. 2. Learned counsel for the petitioner submits that the refund application was being rejected by issuing deficiency memos requiring the petitioner to furnish a certificate issued by the Chartered Accountant in terms of Rule 89 (2)(l) (m) of the Central Goods and Services Tax Rules, 2017. 3. Learned counsel for respondent submits that the Circular No. 125/44/2019 dated 18.11.2019 requires the assessee seeking refund of unutilized Input Tax Credit to furnish a self-declaration under Rule 89(2)(l) if the amount claimed is less than Rs. 2 lakh, otherwise furnish a certificate as required under Rule 89(2)(m). 4. We are unable to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing anything contained in sub-section (5), the proper officer may, in the case of any claim for refund on account of zero-rated supply of goods or services or both made by registered persons, other than such category of registered persons as may be notified by the Government on the recommendations of the Council, refund on a provisional basis, ninety per cent. of the total amount so claimed, excluding the amount of input tax credit provisionally accepted, in such manner and subject to such conditions, limitations and safeguards as may be prescribed and thereafter make an order under sub-section (5) for final settlement of the refund claim after due verification of documents furnished by the applicant. (7) *** *** *** (8) Notwithstandi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ledger in accordance with the provisions of sub-section (6) of section 49 or any tax, interest, penalty, fees or any other amount paid by him, other than refund of integrated tax paid on goods exported out of India, may file, subject to the provisions of rule 10B, an application electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided *** *** *** *** *** *** (2) The application under sub-rule (1) shall be accompanied by any of the following documentary evidences in Annexure 1 in Form GST RFD-01, as applicable, to establish that a refund is due to the applicant, namely:- *** *** *** (l) a declaration to the effect that the incidence of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificate in Annexure-II of Form GST RFD-01, issued by a Chartered Accountant or Cost Accountant to similar effect. 10. Provisos to sub-clauses (l) and (m) stipulate, respectively that a declaration or a certificate is not required to be furnished in respect of cases covered clauses (a), (b), (c), (d) or (f) of sub-section (8) of Section 54. 11. The provisos waive the requirements of furnishing a declaration or a certificate from a Chartered Accountant or Cost Accountant in cases covered under the said provisos. 12. Admittedly, case of the petitioner is covered under Section 54 (8) (b), which is one of the excepted provisions in the proviso to 89 (2) (l) and (m). Consequently, we hold that the deficiency memos issued to the petitioner, r ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
