Refund of GST

[SATHYANARAYANA G]

We have rendered the services within state and raising the 2 Invoices and also have discharged the liability as per section 9. But recipient has not availed ITC on the said invoices and not informed to supplier. The supplier has come to know after filing all the returns including annual returns that invoices has wrongly made hence they have not availed any ITC on it. Now we have filed the GST refund which has got rejected. We are planing to go for an appeal. Please provide a case law if any for processing of appeal.

AI Summary

Supplier's GST Refund Claim Denied; Appeal Planned Despite Missed Amendment Deadlines Under Section 9 GST Provisions A supplier rendered services and issued two invoices within the state, fulfilling their GST liability under Section 9. However, the recipient did not avail Input Tax Credit (ITC) on these invoices, a fact the supplier discovered after filing all returns. The supplier's GST refund claim was rejected, prompting plans for an appeal. Forum participants questioned the grounds for refund rejection and the error in invoices. One participant suggested the supplier's case for appeal might be weak due to missed amendment deadlines, referencing legal provisions and a relevant court case for potential rectification avenues.