TaxTMI 
TaxTMI 
TaxTMI 
2020 (10) TMI 802
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....8-19 dated 10.12.2018(hereinafter called as the "impugned order") passed by the Assistant Commissioner, Central Goods Service Tax Division-B, Jaipur(hereinafter called as the "adjudication authority"). 2. BRIEF FACTS OF THE CASE: 2.1 The appellant having GSTIN 08AAECB3774B1ZW filed application for claim of refund of unutilized ITC amounting to Rs. 37,30,042/-(IGST Rs. 9.10.493/-, CGST Rs. 14,09.775/- and SGST Rs. 14,09,775/-) for the month of March 2018. After considering the submission made by the appellant, the adjudicating authority found that the claim of refund amounting to Rs. 14,446/- (CGST Rs. 7,223/- and SGST Rs. 7,223/-)was liable to be rejected on the various reasons; therefore impugned order dated 10.12.2018 was issued t....
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....hould be given very liberal interpretation and that might be considered clarificatory in nature. Whereas, there is no dispute about admissibility of ITC and refund claim except some minor procedural errors which are not leading any irregularity about tax paid on inward supplies hence refund may kindly be allowed. The appellant has also cited various case laws in their defence. that the Apex Court has pronounced in the matter of Mangalore Fertilizers & Chemicals V/s Deputy Commissioner 1991(55) ELT 437 (SC) that so long there is substantive compliance of the law the benefit can not be denied. that they also relied upon judgement announced in the matter of Commissioner of Central Excise & Service Tax, Raipur V/s Satyam Balaji Rice Industri....
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....est. 5. I have carefully gone through the case records and submission made in the appeal memorandum as well as oral submission at the time of personal hearing. I find that the adjudicating authority has rejected the part amount of refund claims on the various grounds. I take up the issue involved therein one by one. 6.1 The adjudicating authority has denied the refund of Rs. 7946/-(CGST=3973/- + SGST-3973/= Total Rs. 7946/-)on the ground that the address of the recipient is not mentioned on the invoices of M/s Adinath Industries, Further, in the copy of GSTR-2A, M/s Kamla Iron Store is nowhere mentioned. GSTIN of the recipient is not mentioned on the invoice of M/s OM Metals Auto Pvt Ltd. On the invoice of M/s Shri Sanwariya Trading Compa....
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....eeding sixteen characters, in one or Multiple serios, containing alphabets or numerals or special characters- hyphen or dash and slash as "_" and "/" respectively. and any combination thereof, unique for a financial year; (c) Date of its issue: (d) Name, address and Goods and Service Tax Identification Number or Unique Identify Number, if registered, of the recipient; (e) Name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is unregistered and where the value of the taxable supply is fifty thousand rupees or more; (f) Name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is unregistered....
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....armonised system of Nomenclature code for goods of services, for such period as may be specified in the said notification. Provided further that where an invoice is required to be issued under clause (f) of sub-section (3) of Section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of Section 9, the aggregate value of such supplies exceeds rupees five thousand in a day from any or all the suppliers: In this regard, I find that appellant has stated that now the invoices have already been rectified by the suppliers on the request of the appella4t and the copies of the same have also been annexed with the appeal memo thus thereby complied Rule 46 of the CGST Rules, 2017....
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....t and place of supply in case of inter-State supply, input tax credit may be availed by such registered person.] 7. Regarding refund claim rejected on payment voucher not provided by the assessee for the RCM invoice No. TSLS/339/17-18 dated 19.03.2018 of M/s Tristar Logistics Solutions‑ Invoice and Payment Voucher by a person liable to pay tax under reverse charge A registered person liable to pay tax under reverse charge (both for supplies on which tax is payable under reverse charge mechanism and supplies received from unregistered persons) has to issue an invoice in respect of goods or services or both received by him. Such a registered person in respect of such supplies also has to issue a payment voucher at the time of making ....