2021 (7) TMI 787

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..../2021 Allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) 6609/2021 1. Present writ petition has been filed challenging the rejection order dated 04th April 2021 passed by respondent no.2 in RFD-06. Petitioner seeks refund of Rs. 2,05,05,890/- for the period of April 2020-May 2020 along with interest thereon in accordance with law. 2. Learned counsel for the petitioner states that the petitioner was unable to discharge its GST liability in the third half of the year 2020-21 due to financial constraints. He states that the petitioner had duly filed all its returns upto April and May 2020 and is entitled to refund within sixty days from the date of filing Form GST-RFD-01 in accordan....

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....es viz. zero-rated supplies made without payment of tax and credit accumulated on account of inverted tax structure, however subject to provisions of sub- section 10 of section 54 of CGST Act, 2017. 6.5 I further notice that as per GSTR-2A, the taxpayer has received Input tax credit mainly from three L1 stage suppliers, viz. M/s Gaurav Industries (07 AAVFG0017C1ZQ); M/s Isha International (07 AAHFI5290D1ZF) and M/s Ganesh Industries (07AATFG4715BlZH). 6.6 As per GST portal, the GST registration of M/s Gaurav Industries and M/s Isha International have been cancelled suo mota by GST department with effect from 14.03.2020 and 24.04.2019 respectively, however, as per GSTR-2A, they had supplied goods in the month of April 2020.....

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....as found locked at the time of visit by Anti Evasion. No documents in response to the Summons have been submitted by taxpayer. The taxpayer has neither submitted any documents to the Anti Evasion branch till date nor appeared before the investigation agency. 6.8 In view of above, the claim of refund of ITC amounting to Rs. 2,05,05,890/- detailed as under is liable to be rejected....." 4. It is settled law that a petitioner who files a petition invoking the extra ordinary writ jurisdiction has to come to Court with clean hand. Further, a petitioner who seeks equity must do equity. In commercial/appellate jurisdiction, a Court may have to grant relief if all the ingredients of a statutory provision are satisfied. But this is not s....