The appeal is disposed off with the direction to verify and process the refund claim of petitioner as per provisions of Section 54 of the CGST Act, 2017.
Section 54 of the CGST Act, 2017 — Refund — The appellant filed refund applications. The adjudicating authority observed that during the transit checking of the vehicle, the State Tax Authorities, found some discrepancies in the E-way Bill and Vide MOV-09 dated 2-8-2019 ordered to deposit IGST amounting to Rs. 85,787/- as tax and imposed an equal amount of penalty. The appellant filed refund claim, but it was found that there was no debit of tax and penalty was made by him from Cash Ledger. Accordingly, SCN was issued. The adjudicating authority found that the amount has not been deposited in the Govt. exchequer before filing of the refund claim. Accordingly, the adjudicating authority has rejected the refund vide impugned Order dated 5-8-2020. The authority observed that that the appellant while filing of refund application, had not generated the DRC-03 and now he has generated the DRC-03 vide Entry dated 25-7-2020 from their Electronic Cash Ledger.
Held that:- The Hon’ble authority directed the adjudicating authority to verify the details and process the refund claim as per provisions.
The appeal is disposed off with the direction to verify and process the refund claim of petitioner as per provisions of Section 54 of the CGST Act, 2017.
Section 54 of the CGST Act, 2017 — Refund — The appellant filed refund applications. The adjudicating authority observed that during the transit checking of the vehicle, the State Tax Authorities, found some discrepancies in the E-way Bill and Vide MOV-09 dated 2-8-2019 ordered to deposit IGST amounting to Rs. 85,787/- as tax and imposed an equal amount of penalty. The appellant filed refund claim, but it was found that there was no debit of tax and penalty was made by him from Cash Ledger. Accordingly, SCN was issued. The adjudicating authority found that the amount has not been deposited in the Govt. exchequer before filing of the refund claim. Accordingly, the adjudicating authority has rejected the refund vide impugned Order dated 5-8-2020. The authority observed that that the appellant while filing of refund application, had not generated the DRC-03 and now he has generated the DRC-03 vide Entry dated 25-7-2020 from their Electronic Cash Ledger.
Held that:- The Hon’ble authority directed the adjudicating authority to verify the details and process the refund claim as per provisions.