2021 (4) TMI 472

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....IONAL COMMISSIONER (APPEALS) ORDER These two appeals have been filed under Section 107 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the 'Act') by M/s Syndicate Bank, Communication address : Canara Bank (Erstwhile Syndicate Bank), Executor Trustee & Taxation Section Financial Management & Subsidiaries Wing-II, Head Office-122, JC Road, Bangalore-560 002 (hereinaf....

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....se: 2.1 Brief facts of the case are that the appellant having GSTIN:08AACCS4699E2Z0 is engaged mainly in providing Banking and other Financial services. Bank also utilizes various Input Services and avails Input Tax Credit as per stipulated legal provisions. To assess exact outward supplies of a month before 20th of succeeding month for a Bank was a difficult job, during financial year 2017-201....

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....e appellant has filed the appeal against the said orders on the following grounds which may be summarized as under. The order of the learned Assistant Commissioner is bad in law and against the facts of the case. 2. The learned Assistant Commissioner erred in rejecting Excess IGST discharged of Rs. 6,55,787/- and Rs. 15,014/- punched in GST portal in the month of December 2017, and January -....

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....ioner failed to appreciate the fact that due to technical restrictions in GST portal, Bank could not file the refund claim for March 2018 for the exact excess amount discharged under IGST of Rs. 7,34,851/- and was constrained to punch the March 2018 refund claim of Rs. 7,34,851/- in GST portal in months of December 2017 to March 2018 and IGST refund claim of Rs. 6,55,787/- punched for the month of....