Since GST common portal has been rectified, the appeal is disposed off with the direction that the appellant to submit FORM GST DRC-03 and other related documents before the adjudicating authority in order to verify the same and process the refund claim as per provisions of Section 54 of the CGST Act, 2017
Section 54 of the CGST Act, 2017— Refund – The applicant challenged Refund Sanction/ Rejection Order dated 2-9-2019 filed under Section 54 on the ground that the appellant had generated ARN for NIL amount, as such no amount had been debited from their Electronic Credit Ledger, whereas the appellant was required to debit the amount of refund being claimed as per Rule 89(3). The applicant submitted that because of error in GST common portal, they could not debit ITC ledger through Form GST DRC-03. They have by mistake generated a NIL amount ARN and no amount was debited. After that they tried to generate new ARN and cancel the existing NIL amount ARN but GST common portal does not allow to change or cancel or generate new ARN. The petitioner filed complaint on grievance cell and help desk also and informed the adjudicating authority. The authority observed that at the time of PH, the appellant submitted they have filed FORM GST DRC-03 and Debited their electronic ledger by Rs.23,60,340/- vide ARN dated 20-11-2019 and submitted copy of Form GST DRC-03 and requested to send back the claim to the adjudicating authority.
Held that:- The Hon’ble Authority disposed off the appeal and directed the appellant to submit FORM GST DRC-03 and other related documents before the adjudicating authority in order to verify the same and process the refund claim as per provisions of Section 54 of the Act, 2017.