GST
TRT-2025-
New Delhi High Court
Date:-10-02-23
In:-
Issue Favourable to Tax Payer ?:-
Order date – 06 February 2023
Parties: M/s MAHAJAN FABRICS PVT. LTD. Vs COMMISSIONER, CGST AND ORS
Facts –
- The Petitioner, M/s MAHAJAN FABRICS PVT. LTD., had filed an application for refund which was allowed by the Order-in-Original dated 12.09.2019 and an amount of ₹22,32,502/- was directed to be remitted in bank.
- The order was reviewed by the Commissioner and directed that appeal be preferred to the Appellate Authority on a finding that the vehicle numbers mentioned in two invoices Invoice No. GST/19-20/174 dated 04.05.2019 (vehicle no. DL01 LY 4032) and Invoice No. GST/19-20/208 dated 11.05.2019 (vehicle no. DL01 LY 4411), which were issued by M/s Artex Overseas Pvt. Ltd., were not reflected at the e-vahan portal.
- Hence, this writ is filed.
Issue –
- Whether Petitioner is allowed for refund ?
Order –
- The Court observed that it is clear from the explanation to Section 16(2)(b) of the CGST Act that the person would be deemed to have received the goods if the conditions are satisfied.
- In the present case, there is no dispute that the petitioner had filed its return disclosing all necessary details for claiming the refund. It was, accordingly, also sanctioned in terms of the Order-in-Original dated 12.09.2019.
- Further, the review order to file an appeal against the Order-in-Original is based on an erroneous finding, having accepted the same, the Appellate Authority was required to reject the Revenue’s appeal outrightly.
- Thus petition was allowed and impugned order dated 30.12.2021 was set aside.
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