GST
TRT-2025-
ANDHRA PRADESH HIGH COURT
Date:-05-08-22
In:-
Issue Favourable to Tax Payer ?:- 0
Order date: 05 August 2022
Facts
- The Petitioner, Fedex Express Transportation and Supply Chain Services (India) Private Limited, is primarily engaged in business of providing Express Courier Services to Units situated in Special Economic Zone [‘SEZ’].
- The period in dispute is between April, 2018 to July, 2018 and August, 2018 to March, 2019. The Petitioner made supplies to SEZ Unit, which are to be treated as zero rated supplies.
- The SEZ Units were unable to obtain endorsement certificate from the specified officer of SEZ due to restrictions imposed in the wake of Covid pandemic. Since, the refund claims are to be filed on or before 31.08.2020, the Petitioner filed the refund claim along with necessary supporting documents as outlined in C.G.S.T. Rules, except the endorsement certificate.
- The claim of the Petitioner was denied on the ground that the endorsement certificates were not submitted, accordingly the refund claim was rejected.
- Finally, the Petitioner was able to obtain endorsement certificate, dated 11.01.2021. On receipt of the said certificate, the Petitioner submitted the same to Respondent by way of additional material on 10.02.2021. Without taking into consideration the submissions made, the Appeals came to be rejected only on the ground that the Petitioner has not submitted endorsement certificate within the time specified and also along with refund claim.
- These Orders are sought to be challenged in this Writ Petitions.
Issue
- Whether the later request of the Petitioner to accept the endorsement certificate can be accepted?
Order:
- The High Court observed that non obtaining endorsement certificate prior to Covid pandemic cannot be a ground to reject the claim. The Petitioner could not have anticipated the situation and when it thought of making an application within the time prescribed, the entire country was engulfed with pandemic. Therefore, as contended by the Petitioner, its efforts to obtain endorsement certificate within the time prescribed, proved futile, cannot be brushed aside.
- A plain of Rule 112 inter alia makes it clear that the Appellate Authority has got all the power to accept additional evidence adduced by the appellant, when he is prevented by “sufficient cause” from producing the material before the assessing officer. The issue came up for consideration before the High Court of the State of Gujarat in Avichal Press Pvt. Ltd V. Assistant Commissioner of Income Tax (2012) SCC Online Guj 6179.
- Hence, the request of the Petitioner to accept the endorsement certificate of the specified officer, is allowed.
- The matters were remanded back to the Appellate Authority to deal with the same afresh after accepting the application filed by the Petitioner for additional evidence
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