This case is related to issuance of Credit notes and adjustment of amount of GST involved in these Credit notes, therefore, appellant is not entitled to claim refund as it is not a case of excess payment of tax.
Section 54 of the CGST Act — Refund — The appellant claimed the refund under Section 54(3) of the Act, 2017 in respect of excess payment of tax. The adjudicating authority vide impugned order has rejected the refund claim on the ground that the tax payer has not paid excess tax as they amended the liability by way of issuing Cr Note and Debit Note. The appellant authority observed that appellant has issued 3 Credit notes and one debit note for value and GST amount against one supply of goods, therefore, it is covered under the provisions of Section 34 and the appellant was required to adjust such excess payment of tax in GST returns of those particular month (s). Therefore, this case is not related to refund of excess payment of tax as per provisions of Section 54.
Held that:- The Hon’ble authority rejected the appeal.
This case is related to issuance of Credit notes and adjustment of amount of GST involved in these Credit notes, therefore, appellant is not entitled to claim refund as it is not a case of excess payment of tax.
Section 54 of the CGST Act — Refund — The appellant claimed the refund under Section 54(3) of the Act, 2017 in respect of excess payment of tax. The adjudicating authority vide impugned order has rejected the refund claim on the ground that the tax payer has not paid excess tax as they amended the liability by way of issuing Cr Note and Debit Note. The appellant authority observed that appellant has issued 3 Credit notes and one debit note for value and GST amount against one supply of goods, therefore, it is covered under the provisions of Section 34 and the appellant was required to adjust such excess payment of tax in GST returns of those particular month (s). Therefore, this case is not related to refund of excess payment of tax as per provisions of Section 54.
Held that:- The Hon’ble authority rejected the appeal.