Power of STO

[BAL KRISHAN GARG]

BRIEF FACTS : ORI.RET.FILED ON 27/5/08 FOR APRIL,08 CLAIMING REFUND RS.2,97,498 AND REVISED RET.FILED ON 3/11/08 CLAIMING 3,47,498 AS REFUND STO ADVISE TO GO TO DY.COMM.FOR OBJECTION U/S 74 AND OBJECTION FILED AND PASSED.BUT THE DY.COM.HAS MENTIONED IN ORDER ONLY ORI.RET.AND PASSED AS 50,000 TO BE ADJUSTED IN SUBSQUENT TAX PERIOD AGAINST A MISSED INVOICE IN ORIGINAL RET.NOW STO IS NOT CLEAR AS DY.COM.HAS NOT MENTIONED IN ORDER REL.TO REVISE RET.MY QUESTION IS WHETHER THE STO CAN GRANT REFUND 2,97,498 AS A REFUND AND ALLOW US TO SET OFF RS.50,000 IN ANOTHER TAX PERIOD . HERE STO IS NOT CLEAR ? PLEASE CLARIFY

AI Summary

Service Tax Refund Dispute: Clarification Sought on Adjusting Rs. 50,000 Against Original Refund Order by Deputy Commissioner. An individual raised a query regarding a service tax refund issue. They initially filed a return claiming a refund of Rs. 2,97,498, later revised to Rs. 3,47,498. The Sales Tax Officer (STO) advised filing an objection with the Deputy Commissioner (Dy. Comm.), who passed an order referencing only the original return and allowed a Rs. 50,000 adjustment for a missed invoice. The individual sought clarification on whether the STO could grant the original refund and adjust Rs. 50,000 in a subsequent tax period. A respondent advised seeking clarification from the authority, as the STO cannot amend the Dy. Comm.'s order.