Appeal directs refund processing upon submission of necessary documents, recognizing effort to comply. The appeal was disposed of with the direction to process the refund claim upon submission of the necessary documents, recognizing the appellant's efforts ...
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Appeal directs refund processing upon submission of necessary documents, recognizing effort to comply.
The appeal was disposed of with the direction to process the refund claim upon submission of the necessary documents, recognizing the appellant's efforts to rectify the error and comply with the legal requirements for refund sanction.
Issues: Refund claim rejection due to error in GST common portal and inability to debit ITC ledger.
Analysis: The appeal was filed against the rejection of a refund claim under Section 107 of the CGST Act, 2017. The appellant, engaged in the export business of stone products, had applied for a refund of accumulated ITC for the period December 2017 to March 2018. The adjudicating authority rejected the refund claim of Rs. 23,60,340 on the grounds that the appellant had generated an ARN for a NIL amount, which resulted in no debit from their Electronic Credit Ledger, as required by Rule 89(3) of the CGST Rules, 2017.
The appellant contended that the rejection was due to an error in the GST common portal, which prevented them from debiting the ITC ledger through Form GST DRC-03. Despite efforts to rectify the mistake and complaints to various platforms, including the help desk and the adjudicating authority, no solution was found. The appellant later informed that the GST common portal had been rectified, and they had successfully debited the amount from their electronic ledger, requesting the refund claim to be processed.
After a personal hearing, where the appellant provided written submissions and evidence of debiting the amount, the Additional Commissioner found merit in the appellant's arguments. Acknowledging the technical difficulties faced by the appellant in debiting the ITC ledger, the Commissioner directed the appellant to submit Form GST DRC-03 and related documents to the adjudicating authority for verification and further processing of the refund claim in accordance with the provisions of the CGST Act, 2017.
In conclusion, the appeal was disposed of with the direction to process the refund claim upon submission of the necessary documents, recognizing the appellant's efforts to rectify the error and comply with the legal requirements for refund sanction.
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