TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Petition for IGST Refund Denied Due to Concealment and GST Registration Cancellation Since 2018</h1> The HC dismissed the petition seeking IGST refund with interest, finding concealment of material facts by the Petitioner, who claimed unawareness of its ... Seeking regund of IGST refund along with interest - concealment of material facts - Petitioner was unaware of its cancellation of license - HELD THAT:- The Petitioner has not attended any personal hearing which was given to it. The bona fides of the Petitioner as an exporter is under question in the earlier writ petition. The Court has repeatedly queried Petitioner as to whether the Petitioner is aware that its GST registration has been cancelled since 2023, but the Counsel has not given any convincing answer. Thus, there is clear concealment of material facts as the Petitioner cannot be unaware of the cancellation of its GST registration. When the GST registration itself has been cancelled in 2018, obviously, no refund can be granted till the said GST registration of the Petitioner is restored. The present petition is not maintainable and the same is dismissed with cost of Rs 25,000/- to be deposited with Delhi High Court Bar Association. ISSUES: Whether a petitioner whose GST registration has been cancelled retrospectively can claim IGST refund.Whether the petitioner's failure to attend personal hearings affects entitlement to IGST refund.Whether concealment of material facts, specifically non-disclosure of GST registration cancellation, impacts maintainability of the petition for refund.The legal effect of a verification report declaring the exporter as non-bona fide on refund claims.The jurisdictional authority competent to sanction IGST refunds in cases involving multiple Commissionerates and risk alerts. RULINGS / HOLDINGS: The Court held that 'when the GST registration itself has been cancelled in 2018, obviously, no refund can be granted till the said GST registration of the Petitioner is restored.'The petitioner's failure to attend the scheduled personal hearing was noted as a significant procedural default affecting refund entitlement.The Court found 'clear concealment of material facts' due to non-disclosure of the retrospective cancellation of GST registration, rendering the petition not maintainable.The adverse verification report concluding that the exporter 'does not appear to be bona fide' supports suspension of IGST refund benefits and justifies investigatory and cancellation actions.The Court recognized that jurisdictional Commissionerates are the relevant authorities for sanctioning refunds, as per the Department's stand in prior proceedings. RATIONALE: The Court applied statutory provisions governing GST registration and refund claims, emphasizing that refund entitlement is contingent upon valid and subsisting GST registration.Reliance was placed on the Customs Act, 1962, and GST procedural rules, particularly regarding cancellation of registration and suspension of refund benefits based on risk management and verification reports.The Court noted the procedural principle that concealment of material facts undermines the credibility and maintainability of petitions seeking statutory relief.The decision reflects adherence to prior departmental instructions and verification reports by the Directorate General of Analytics and Risk Management and Customs authorities, highlighting a doctrinal emphasis on bona fides of exporters in refund claims.No dissent or doctrinal shift was indicated; the judgment reinforces established principles concerning GST registration validity as a prerequisite for refund claims and procedural compliance.
TaxTMI 
TaxTMI 
