Advance Ruling- In the instant case, the applicant submits that he has furnished application for refund in FORM GST RFD-01 on 03.01.2022 related to the period September, 2021.The proper officer has issued a show cause notice in FORM GST RFD-08 raising the following issue:

Invoices are not issued in the relevant period for which refund of unutilized input tax credit has been claimed. Invoices have been issued in the month of August, 2021 and therefore time of supply is to be considered in the month of August, 2021.

In addition to the fact that the applicant has not made the application in FORM GST ARA-01 on the common portal, the first proviso to sub-section (2) of Section 98 of the GST Act speaks that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act.

Held that- The instant application is, therefore, found liable for rejection. The aforesaid observation has been brought to the notice to the authorised representative of the applicant in terms of provision laid down in sub-section (2) of Section 98 of the Act who has admitted the same.