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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.