2020 (10) TMI 802

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....d 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 to the appellant. 3. Being aggrieved with the impugned order, the appellant has filed the appeal on various grounds which are summarized as under.: that without appreciating the documents available on records, provisions of GST Law and in violation of principle of judicial discipline, the adjudicating authority has passed a non-speaking impugned order dated 10.12.2018. that merely on presumption and assumption basis part refund claim is rejected and onus to prove the allegations levelled against the appellant is not discharged by the revenue For this the appellant has drawn the attention of relevant provisions of the Indian Evidence Act, 1872 and Indian Penal Code, 1860. that refund claim rejected on improper documents issued by the supplier, the appellant humbly state that the invoices have already been rectified by the suppliers on request....

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....upply covered under R.C.M. that whereas, as per Rule 36(b) of CGST Rules, 2017 Input Tax Credit on invoice of inward supply covered under Reverse Charge Mechanism is available at the time of payment of tax and no payment voucher is required for taking of Input Tax Credit. 4. Personal hearing in the matter was held on 11.02.2020 wherein Shri Ravi Gupta Advocate appeared and explained the case in detail and reiterated the submission made in their appeal memo and requested to decide the appeal at the earliest. 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 Met....

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....supply is less than fifty thousand rupees and the recipient requests that such details he recorded in the tax invoice: (g) Harmonised System of Nomenclature coddle for goods or services; (h) Description of goods and services; (i) Quantity in case of goods and unit or Unique Quantity Code thereof; (j) Total value of supply of goods or services or both: (k) Taxable value of the supply of goods or services or both taking into account discount or abatement if any; (l) Rate of tax (Central tax. State tax, Integrated tax. Union territory tax or cess); (m)Amount of tax charged in respect of taxable goods or services (Central tax, State tax, Integrated tax, Union territory tax or cess); (n) Place of supply along with the name of the State, in the case of a supply in the course of inter-State trade or commerce; (o) Address of delivery where the same is different from the place of supply; (p) Whether the tax is payable on reverse charge basis; and (q) Signature or digital signature of the supplier or his authorised representative: Provided that the Board may, on the recommendation of t....

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....Provided that if the said document does not contain all the specified particulars but contains the details of the amount of tax charged. description of goods or services, total value of supply of goods or services or both, GSTIN of tie supplier and recipient 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 payment to the supplier. In this regard, the appellant in their appeal memo stated that they have not paid to supplier yet and condition of payment within 180 days is not applicable in th....