Refund order scrutiny under UPGST focuses on bogus input tax credit, risk-based review, and monitoring of erroneous refunds. Scrutiny of refund orders under Section 54 of the UPGST Act, 2017 is prescribed as a revenue-protection measure because bogus Input Tax Credit may be included in refund claims, especially in zero-rated supply and inverted tax structure cases. Refund applications received from 2017-18 onward are to be handled through a module that places cases on officers' logins according to the amount involved. Scrutiny must consider the admissibility of Input Tax Credit under law, adverse information on departmental systems and the BO portal, and may be re-examined randomly by another zone or Headquarters. Erroneous refunds may be followed by proceedings under Section 73 or Section 74 within the applicable limitation period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund order scrutiny under UPGST focuses on bogus input tax credit, risk-based review, and monitoring of erroneous refunds.
Scrutiny of refund orders under Section 54 of the UPGST Act, 2017 is prescribed as a revenue-protection measure because bogus Input Tax Credit may be included in refund claims, especially in zero-rated supply and inverted tax structure cases. Refund applications received from 2017-18 onward are to be handled through a module that places cases on officers' logins according to the amount involved. Scrutiny must consider the admissibility of Input Tax Credit under law, adverse information on departmental systems and the BO portal, and may be re-examined randomly by another zone or Headquarters. Erroneous refunds may be followed by proceedings under Section 73 or Section 74 within the applicable limitation period.
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