Since petitioner was found not liable for payment of any amount of tax, respondent is directed to refund the amount of tax even if paid through a temporary account which is no longer available.
Section 54 of the CGST Act, 2017--- Refund -- The petitioner challenged order issued by the respondent, whereby, petitioner's claim for refund of taxes paid under Act have been refused on the ground that there is no evidence to prove the payment of tax by the petitioner. The petitioner remitted an amount of Rs. 12,26,064/- in compliance of the order issued under section 129(3) of the Act. The petitioner challenged the final orders, before the Appellate Authority and the authority quashed the orders. The respondent counsel submitted that the amount of tax paid was through a temporary account and that since the temporary account is no longer available, the refund cannot be granted through that temporary account. The court observed that the conduct of respondents is not appreciable, still taking into consideration the transition phase of the new statute and the temporary glitches, the amount shall be refunded.
Held that:- The Hon’ble High Court directed the respondent to refund the amount of Rs. 12,26,064/-, within a period of 30 days.
Since petitioner was found not liable for payment of any amount of tax, respondent is directed to refund the amount of tax even if paid through a temporary account which is no longer available.
Section 54 of the CGST Act, 2017--- Refund -- The petitioner challenged order issued by the respondent, whereby, petitioner's claim for refund of taxes paid under Act have been refused on the ground that there is no evidence to prove the payment of tax by the petitioner. The petitioner remitted an amount of Rs. 12,26,064/- in compliance of the order issued under section 129(3) of the Act. The petitioner challenged the final orders, before the Appellate Authority and the authority quashed the orders. The respondent counsel submitted that the amount of tax paid was through a temporary account and that since the temporary account is no longer available, the refund cannot be granted through that temporary account. The court observed that the conduct of respondents is not appreciable, still taking into consideration the transition phase of the new statute and the temporary glitches, the amount shall be refunded.
Held that:- The Hon’ble High Court directed the respondent to refund the amount of Rs. 12,26,064/-, within a period of 30 days.