It is mandatory that only the person who has paid the tax to the Govt. account can file the refund claim. The adjudicating authority has rejected the refund claim on the ground that GST was paid by the Service Provider and the appellant as service receiver has not deposited the tax.
Refund—Section 54 of CGST Act— The issue involved in the present case is that whether the appellant i.e. M/s Honda Motorcycle and Scooter India Private Limited, Bhiwadi is eligible for refund or not as per the provisions of Section 54 of the CGST Act, 2017.
As per Section 54(1) of the Central Goods and Service Tax Act, 2017 and as per Rule 89(1) of the Central Goods and Service Tax, 2017 for making a refund claim a person should first have to pay/deposit the tax with the government which is clear from the word "any person . . paid by him" means that any person who has paid the tax. In the instant case the GST has been deposited to the Govt. account by the Service Provider and not deposited by the appellant.
Held that— It is an admitted fact on record that in the instant case the tax has not been paid by the appellant to the Govt. account. Therefore, they are not eligible to file the refund claim. the appeal filed by the appellant is hereby rejected.
It is mandatory that only the person who has paid the tax to the Govt. account can file the refund claim. The adjudicating authority has rejected the refund claim on the ground that GST was paid by the Service Provider and the appellant as service receiver has not deposited the tax.
Refund—Section 54 of CGST Act— The issue involved in the present case is that whether the appellant i.e. M/s Honda Motorcycle and Scooter India Private Limited, Bhiwadi is eligible for refund or not as per the provisions of Section 54 of the CGST Act, 2017.
As per Section 54(1) of the Central Goods and Service Tax Act, 2017 and as per Rule 89(1) of the Central Goods and Service Tax, 2017 for making a refund claim a person should first have to pay/deposit the tax with the government which is clear from the word "any person . . paid by him" means that any person who has paid the tax. In the instant case the GST has been deposited to the Govt. account by the Service Provider and not deposited by the appellant.
Held that— It is an admitted fact on record that in the instant case the tax has not been paid by the appellant to the Govt. account. Therefore, they are not eligible to file the refund claim. the appeal filed by the appellant is hereby rejected.