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

Refund claim under Section 54(8)(e) possible for wrong-year tax payment; alternatively adjust via DRC-03A against actual year demand.
Tax deposited by a taxpayer via DRC-03 for an erroneously issued financial year must be treated separately from adjudication for another year. Relief is available either through a refund procedure where the tax was not passed on and the deposit has not been adjusted, or through administrative reallocation using DRC-03A to adjust the acknowledged deposit against the actual year's demand, subject to the deposit remaining unutilised.