The respondents rejected the refund claim of the petitioner without assigning any reason, accordingly notice issued to respondent.
Refund— Section 54 of CGST Act— The present writ petition has been filed seeking refund under CGST and SGST Act along with interest. Petitioner also seeks directions to the Respondents to set up GST Appellate Tribunal as early as possible.
Petitioner states that the petitioner applied for refund for the period April, 2019 to September 2019 in FORM GST RFD-01 on 3rd October, 2020 with all the required documents. He further states that the petitioner had filled the FORM GSTR-1 and had filled the correct figure of the total outward supplies of the petitioner i.e. Rs. 1,01,81,097/-, however, while filling the monthly return in FORM GSTR-3B for April, 2019, the sale was mistakenly reported as Rs. 10,18,10,097/-. He points out however, that the tax payable was correctly reported as Rs. 5,09,055/-.
the petitioner states that the mistake was purely a clerical error and at present there is no mechanism available to the petitioner to revise its return and rectify its mistake.
Held that— Notice issued to respondent for above subject matter. List on 29th March, 2022.
The respondents rejected the refund claim of the petitioner without assigning any reason, accordingly notice issued to respondent.
Refund— Section 54 of CGST Act— The present writ petition has been filed seeking refund under CGST and SGST Act along with interest. Petitioner also seeks directions to the Respondents to set up GST Appellate Tribunal as early as possible.
Petitioner states that the petitioner applied for refund for the period April, 2019 to September 2019 in FORM GST RFD-01 on 3rd October, 2020 with all the required documents. He further states that the petitioner had filled the FORM GSTR-1 and had filled the correct figure of the total outward supplies of the petitioner i.e. Rs. 1,01,81,097/-, however, while filling the monthly return in FORM GSTR-3B for April, 2019, the sale was mistakenly reported as Rs. 10,18,10,097/-. He points out however, that the tax payable was correctly reported as Rs. 5,09,055/-.
the petitioner states that the mistake was purely a clerical error and at present there is no mechanism available to the petitioner to revise its return and rectify its mistake.
Held that— Notice issued to respondent for above subject matter. List on 29th March, 2022.