9911796707
TMI Blog2024 (12) TMI 1120X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Kohinoor N. Bhattacharyya, G.A. Mr. Paramartha Datta, Advocate, Ms. P. Chakraborty, Advocate. ORDER PER Heard Mr. Anil Kr. Bezawada, learned counsel for the petitioner, Mr. Paramartha Datta, learned counsel for the respondents-CGST and Mr. Kohinoor N. Bhattacharyya, learned Government Advocate for the respondents-State. 2. Petitioner is a registered taxpayer under the Goods & Services Tax Department vide registration No.16AAVCS7209P1ZE. During the tax period March, 2021, his electronic credit ledger was blocked on 20.03.2021 by the SGST authorities [Annexure-2]. A notice in GST ASMT-10 was issued upon him on 20.03.2021 after scrutiny of his returns by the SGST authorities [Annexure-18 to the Rejoinder Affidavit]. After escalating the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssible under the category refund on account of "any other" ground or reason or "refund of excess payment of tax" as per the circular dated 18.11.2019 [Annexure-16]. Petitioner, therefore, claimed refund of the amount equivalent to the tax liability paid through electric cash ledger. However, his claim was rejected by order dated 21.09.2021 contained in Form-GST-RFD-06 on the ground that as per Circular No. 125/44/2019-GST dated 18.11.2019, there is no provision for refund of unblocked ITC, as such the refund claim is inadmissible [Annexure-13]. Being aggrieved by the order of rejection, petitioner filed an appeal in Form-GST-APL-01 on 11.10.2021 praying for refund along with interest on delayed payment [Annexure 14]. After personal hearing, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ITC is available to the petitioner for being utilized in later course for discharging further liability. Moreover, it is stated at paragraph 35 of the counter affidavit that the CGST authorities have never invoked Rule 86A against the petitioner for blocking of his ITC. The averments made by the petitioner itself show that representation for blocking and unblocking of ITC was made with the SGST authorities by the petitioner. Therefore, no violation of Article 265 of the Constitution of India by illegal retention of tax allegedly paid in excess can be made out. Therefore, the claim has rightly been rejected by the authorities. Petitioner's claim does not come under any other grounds as per circular dated 18.11.2019. 4. Counter Affidavit h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ability afterwards unblocking of ITC without implication of any interest, fine, etc. as per the provisions of GST Act. Petitioner had consciously chosen to discharge his tax liability for the period March, 2021 by payment through electronic cash ledger. However no excess payment of tax was made for seeking refund in terms of Section 54 of the GST Act; neither any of the conditions stipulated under sub-section (3) thereof were satisfied. Therefore, the claim was rightly rejected by the CGST authorities relying upon the circular dated 18.11.2019 as the case of the petitioner did not fall under any of the categories enumerated thereunder. The writ petition is, therefore, devoid of merit and may be dismissed. 5. Mr. Bezawada, learned counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with Section 54 (8). As per sub-section (3), claim for any unutilized input tax credit at the end of any tax period could be made provided that no refund of unutilized ITC shall be allowed in cases other than the following provisions:- "(i) Zero rated supplies made without payment of tax; (ii) where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council" It is not a case that petitioner has debited the tax dues for March, 2021 both through electronic credit ledger which was lying blocked during that period, an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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