DRC-3 against wrong notice and acknowledged by GST dept

[SUSHIL BANSAL]

Dear experts,

In one of our case client purchased goods in F.Y. 2018-19. Against this purchase (bogus) client received SCN u/s 74 for the FY 2017-18 and after 20 days again a SCN of the same amount & facts received for the FY 2018-19 also.

Against the SCN of FY 2017-18 the client deposited only tax through DRC-03 which department acknowledged too & dropped the notice. (No reply was filed by client)

We filed reply for FY 2018-19 SCN but department raised demand in DRC-07. (tax,Int,Penalty)

Now the problem is that the tax as deposited for FY 2017-18 was to be deposited for FY 2018-19 & the SCN of 2017-18 was to be pleaded for dropping as wrong one.

Whether we can take refund of tax as deposited for fy 2017-18.

Plz guide how to do that or any other recourse.

AI Summary

Taxpayer Seeks Relief for Mistaken Tax Deposit Across Two Fiscal Years Under GST Section 54(8)(e) A taxpayer received two show cause notices (SCN) for different fiscal years, mistakenly depositing tax for the incorrect year through DRC-03. The first SCN for 2017-18 was acknowledged and closed without formal reply. For the 2018-19 SCN, a demand was raised. The taxpayer seeks options to either claim a refund of the incorrectly deposited tax or adjust it against the current year's demand under Section 54(8)(e) of the GST Act.