TaxTMI 
TaxTMI 
2022 (1) TMI 492
X X X X Extracts X X X X
X X X X Extracts X X X X
....nel Counsel for the respondent. I have also perused the circular dated 29.12.2017 which was furnished today by the learned counsel for the petitioner. 2. The facts are not in dispute. It is the case of the petitioner that the Transferor Company namely the Quest Global Engineering Private Limited stood merged with the petitioner. It is submitted that the said Transferor Company had raised invoices during the month of June, July, August and September, 2017 on their client/customer namely M/s.Caterpillar India Private Limited and had discharged the Tax liability particularly under the provisions of the Finance Act, 1994 and the respective GST Acts, 2017. 3. It is the specific case of the petitioner that after the amalgamation of the said....
X X X X Extracts X X X X
X X X X Extracts X X X X
....mas Andritz Private Limited Vs CESTAT, Chennai, 2017 (6) G.S.T.L. 12 (Mad.) iii. Indian Oil Corporation Limited Vs Union of India, 2016 (342) E.L.T. 48 (Guj.) iv. Southern Surface Finishers Vs Assistant Commissioner of Central Excise, Muvattupuzha, 2019 (28) G.S.T.L. 202 (Ker.) v. Shoppers Stop Limited Vs Commissioner of Customs (Exports), Chennai, 2018 (8) G.S.T.L. 47 (Mad.) vi. Commissioner of Customs (Exports), Chennai Vs BPL Limited, 2010 (259) E.L.T. 526 (Mad.) vii.Union of India Vs Kirloskar Pneumatic Company, 1996 (84) E.L.T. 401 (SC). viii.State of Haryana Vs Hindustan Machine Tools Limited, (2015) 328 E.L.T. 27 (P&H). 8. The learned Junior Panel Counsel defending the stand of....
X X X X Extracts X X X X
X X X X Extracts X X X X
....se of unconstitutional levy, limitations prescribed under the Act cannot be overlooked. It is further submitted that in this case, admittedly, tax was paid under the provisions of the Finance Act, 1994 and CGST Act, 2017 on 01.11.2017 and therefore the petitioner's refund claim was beyond the period specified under the Act. 12. By way of re-joinder, the learned counsel for the petitioner submits that even as per C.B.E & C. Circular No.26/26/2017-GST, F.No.349/164/2017-GST dated 29.12.2017, the amount paid in excess has to be refunded to the petitioner. 13. It is submitted that all the issues arising out of the difficulties experienced during first year during the implementation of GST has been explained. A reference was made to Pa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....decide at which stage of filing of FORM GSTR-3B he is currently at and also the error committed by him. The corresponding column in the table provides the steps to be followed by him to rectify such error." 14. The learned counsel for the petitioner has drawn attention to illustrations given in Paragraph 8 which reads as under:- 8. Stage 1 - Confirmed Submission Company B had reported an inter-State sale but realized that the same sale was counted twice and hence was not to be reported. But the return form was already submitted and no change could be done to the liabilities. What can company B do? In this case, Company B has the option to use the "edit" facility to reduce such liability and proceed to file thei....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n such form and manner as may be prescribed: Provided that a registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in the return furnished under section 39 in such manner as may be prescribed." 16. Explanation to Section 54 of the CGST Act, 2017 defines the expression refund and relevant date for the purpose of the above provision. They are reproduced as under:- Explanation: For the purpose of section:- (1) "refund" includes refund of tax paid on zero-rated supplies of goods or services or both or on inputs or input services used in making such zero -rated supplies, or refund of tax on the supply ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Act. 19. However, in this case, the petitioner has given a specific date of the invoice ie. 1.11.2017 and paid tax. Therefore, refund under Section 54 of the TNGST & CGST Act, 2017 cannot be entertained by the respondent. 20. Sub-clause 8 to Section 54 of the Act is attracted only if such claim refund claim is admissible and is made within two years from the relevant date. This is evident from a reading of sub-clause (c) to sub-section 8 to Section 54 of the respective GST enactments which read as under:- "(8) ... (a) ... (b) ... (c) refund of tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued, or where a refund voucher has been issued."....