SAURABH SINGAL v. CENTRAL GOODS AND SERVICES TAX, DELHI THROUGH COMMISSIONER
High Court, Delhi
Vibhu Bakhru, Justice & Amit Mahajan, Justice
SAURABH SINGAL
v.
CENTRAL GOODS AND SERVICES TAX, DELHI THROUGH COMMISSIONER
W.P. (C) 5462/2022 dated 16.02.2023
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 54 & 112
Decision : In favour of assessee
Refund on account of inverted duty structure – The petitioner had applied for a refund of a sum of ₹9,98,246/- which comprised of Central Goods and Services Tax amounting to ₹4,02,000/- and State Goods and Services Tax, amounting to ₹5,96,246/-, for the period, June 2018 to December 2018 – The Petitioner claim for refund in terms of Section 54(3)(ii) of the CGST Act arose on account of inverted duty structure – The Petitioner claims that the Input Tax Credit in respect of various inputs exceeds the output liability in respect of the supplies – Petitioner’s application was rejected on the ground that the periods for which refund was claimed did not correspond to the periods for which returns were filed – Held that: Stated that the respondent could not file an appeal as a tribunal has not been constituted as yet – He submits that as and when the appellate tribunal is constituted, the respondent would file an appeal – It is also material to note that whenever parties have found the need of urgent orders, the parties have filed petitions before this Court seeking such orders on the ground that since the tribunal is not constituted, the remedy of appeal is not available – The respondent has not sought any such relief – The appeal is required to be filed within a period of six months from the date of the order; however, we are not required to examine the question whether an appeal, if so filed, would be maintainable or not.
Represented By:
Counsel for the Petitioner: Rahul Mangla, Adv.
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