The appeal filed by the appellant is allowed upto the extent of excluding the value of exempt supplies other than zerorated supplies in the Adjusted Total Turnover.
Section 54 of the CGST Act — Refund — The appellant filed refund claim vide GST-RFD-01 dated under Section 54 on 19.12.2019 for the period August-2018-2019 for refund of unutilized Input Tax Credit accumulated due to Export of Goods and Service without payment of tax. The adjudicating authority has found inadmissible amount of Rs. 31,067/- as wrong ITC and Rs. 1,37,750/- as ‘Other’ and accordingly, a Form GST RFD-08. The adjudicating authority in Form-GST RFD-06 vide Order in Original dated 21.06.2020 has passed the order holding that the claimant accepted wrong availment of ITC Rs. 31,067/-; the claimant not reversed proportionate ITC Rs. 1,37,750/- on exempted sales for the month of 8/2018. The appellant being aggrieved filed appeal. The authority observed that the appellant has admitted wrong availment of ITC, on account of ITC not reflected in GSTR 2A, to the tune of Rs. 31,067/- and already have withdrawn vide their letter dated 01.06.2020. Further, the authority observed that an amount of Rs. 15993 was sanctioned in excess for the month of August, 2018, which the appellant has deposited with interest vide challan dated 20.06.2020.
Held that:- The Hon’ble authority accordingly disposed the appeal.
The appeal filed by the appellant is allowed upto the extent of excluding the value of exempt supplies other than zerorated supplies in the Adjusted Total Turnover.
Section 54 of the CGST Act — Refund — The appellant filed refund claim vide GST-RFD-01 dated under Section 54 on 19.12.2019 for the period August-2018-2019 for refund of unutilized Input Tax Credit accumulated due to Export of Goods and Service without payment of tax. The adjudicating authority has found inadmissible amount of Rs. 31,067/- as wrong ITC and Rs. 1,37,750/- as ‘Other’ and accordingly, a Form GST RFD-08. The adjudicating authority in Form-GST RFD-06 vide Order in Original dated 21.06.2020 has passed the order holding that the claimant accepted wrong availment of ITC Rs. 31,067/-; the claimant not reversed proportionate ITC Rs. 1,37,750/- on exempted sales for the month of 8/2018. The appellant being aggrieved filed appeal. The authority observed that the appellant has admitted wrong availment of ITC, on account of ITC not reflected in GSTR 2A, to the tune of Rs. 31,067/- and already have withdrawn vide their letter dated 01.06.2020. Further, the authority observed that an amount of Rs. 15993 was sanctioned in excess for the month of August, 2018, which the appellant has deposited with interest vide challan dated 20.06.2020.
Held that:- The Hon’ble authority accordingly disposed the appeal.