Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

This court find that refund claim filed by the appellant at this stage is premature and it has not attained its finality. Accordingly I reject the appeal filed by the appellant and uphold the Order in Original passed by the adjudicating authority as I do not find any infirmity in the Impugned order.

Refund- In the instant case, appellant is engaged in manufacture of Sprinkler Irrigation System including their parts/ components, has filed refund claim of IGST under Section 54 of CGST Act, 2017. the adjudicating authority rejected the refund claim on the ground that the appellant has filed a refund application in other category which was deposited against differential rate of GST @6% on parts and components of sprinkler system for the financial year 2018-19 in terms of Section 74(5) of CGST/RGST Act, 2017 read with Rule 142 (2) & (3) of CGST Rules, 2017. The adjudicating authority has also given a reason for rejection that the refund application is premature as investigation in the matter is pending with DGGSTI, Jaipur Zonal unit, Jaipur. Held that- I find that the appellant has deposited the said amount vide DRC-03 dated 02.03.2020 during the investigation and further he himself stated that matter is still under investigation with DGGSTI, Jaipur. Therefore, I find that refund claim filed by the appellant at this stage is premature and it has not attained its finality. Accordingly I reject the appeal filed by the appellant and uphold the Order in Original passed by the adjudicating authority as I do not find any infirmity in the Impugned order.
Join Whats App Group
Check Your Tax Knowledge
Product Demo
Tax Lok English Viedo
Tax Lok Hindi Viedo
whatsapp with taxlok SUBSCRIBE OUR MAGAZINE

FOR FREE CONDUCTED TOUR OF OUR ON-LINE LIBRARIES WITH OUR REPRESENTATIVE-- CLICK HERE