AI Drafter 
TaxTMI 
TaxTMI 
2022 (5) TMI 347
X X X X Extracts X X X X
X X X X Extracts X X X X
....iance of the appellate order dated 30.06.2018 passed in Appeal No. 10 for the assessment Year 2017-18; (a) Issue a writ, order or direction in the nature of MANDAMUS directing the respondent no.3 and respondent no.2 to refund the amount of security of Rs.5,60,000/- deposited in the form of Draft under Section 129 (1) of the U.P. Goods and Service Tax Act, 2017 due to the petitioner along with interest under section 56 in compliance of the appellate order dated 29.06.2018 passed in Appeal No. 14 for the assessment Year 2017-18; (b) Issue a writ, order or direction in the nature of MANDAMUS directing the respondent No. 3 to provide the temporary ID and password on the official website so as to enable the petitioner to file the ONLINE application required under Rule 89 of the U.P. Goods and Service Tax Rules, 2017; (b) Issue a writ, order or direction in the nature of MANDAMUS directing the respondent No. 3 to provide the temporary ID and password on the official website so as to enable the petitioner to file the ONLINE application required under Rule 89 of the U.P. Goods and Service Tax Rules, 2017; (c) Issue any other suitable writ, order or direction as this Hon'ble....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... no.92, dated 27.01.2021 and letter no.102, dated 12.02.2021 to the petitioner informing as under :- 8. The petitioner again submitted an application dated 01.06.2021 before the respondent no.3. In paragraphs 4, 5 and 6 of the application dated 01.06.2021, the petitioner has stated as under :- 9. Thereafter, the respondent no.3 sent a letter no.58, dated 16.07.2021 to the petitioner stating as under :- 10. The petitioner again submitted an applications dated 27.07.2021 and 14.02.2022 before the respondent no.3 and the Joint Commissioner IT Division, Commercial Tax/State Tax, Gomti Nagar, Lucknow as eighth reminder in which the petitioner again mentioned that the respondent no.3 has deposited the draft submitted by him by making at his own a temporary ID and, therefore, it may be guided as to how the amount would be refunded to the petitioner pursuant to the appellate order. Since nothing was done by the respondents, therefore, the petitioner has filed the present writ petitions. 11. On 28.03.2022, this Court passed the following order:- "Heard learned counsel for the petitioner and learned Standing Counsel for the respondents. A sum of Rs. 04,70,400/- dep....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hority vide order dated 30.06.2018. The petitioner moved physical application before the respondent no.3 requesting to provide the Treasury Challan through which bank draft was deposited. It is only thereafter, the respondent no.3 has intimated to the petitioner that by letter dated 27.01.2021 the aforesaid bank draft was deposited in the name of Alok Dharnidhar Mishra on Temporary-ID. Again petitioner wrote several letters to the respondents to provide password so that the petitioner may generate A.R.N. for R.F.D.-01. In response to it, the respondent no.3 sent a letter to the petitioner dated 16.07.2021 in which he mentioned, as under:- Again the petitioner has moved several applications before the respondent no.3 including the applications dated 27.07.2021 and 14.02.2022 requesting for password and also to guide how his amount shall be refunded. However, nothing has been done by the respondents so far, as evident from the instructions dated 07.03.2022 produced today by the learned Standing Counsel which further shows that the respondents have attempted to mislead the Court and very conveniently suppressed the facts aforementioned. Under the circumstances, we di....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ocate Shri Naresh Kumar Gupta are being appended herewith and marked as Annexure-1 to this affidavit." 15. Perusal of Anenxure-1 to the aforesaid personal affidavit dated 06.04.2022 shows that at page 7 is the letter of the Additional Commissioner dated 06.04.202 and at pages 8 and 9 are two letters, both dated 31.03.2022 (one relating to Writ-Tax No.419 of 2022 and the other relating to Writ-Tax No.424 of 2022), which is said to have been signed by the counsel at Jhansi. 16. As per reliefs sought in the writ petitions, the petitioner has prayed for refund of the amount and grant of interest. Under the circumstances, learned counsel for the petitioner has now pressed for the relief for grant of interest and, therefore, this Court heard learned counsels for the parties and passed the order dated 21.04.2022, as under :- "1. Heard learned counsel for the petitioner and learned Standing Counsel for the respondents. 2. High handedness, abuse of power and harassment of dealers by the respondents are evident on record and also reflected from the orders passed by this Court in the leading petition, being Writ-Tax No.424 of 2022 as well as the orders dated 28.03.2022....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t the petitioner could have approached on self help portal which had started functioning since 22.1.2018 and also there was a help desk established in GSTN but there was no averment in the writ petition that the petitioner ever approached GST self-help portal for the technical difficulties faced by him. 16. That due to technical glitches, the temporary I.D. of the petitioner was not available at the end of proper officer's login as it was at development stage of GST Portal and hence it was not possible to provide the password to the petitioner from the proper officer's end. 17. That when the entire problem came into knowledge of the deponent, she took it up on top priority with GSTN and after continuous efforts with CEO of GSTN, it was possible to activate the temporary I.D. at the login of the proper officer to provide password 18. That after receiving the password, the online refund application in form RFD-01 was filed by the petitioner on 31.03.2022. A true copy of RFD-01 filed by the petitioner is being appended herewith and marked as Annexure-9 to this affidavit. 19. That the abovementioned application RFD-01 was disposed and refund ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....itioner was not having the password of the temporary I.D. mischievously created by the respondent No.3 at its own. The respondent No.1 herself has stated in paragraph-16 of her personal affidavit dated 25.04.2022 that due to technical glitches, the temporary I.D. of the petitioner was not available at the end of proper officer's login as it was at development stage of GST Portal and hence it was not possible to provide the password to the petitioner from the proper officer's end. Thus, facts sufficiently establish that the petitioner was entitled for refund in terms of the order for refund passed by the First Appellate Authority dated 30.06.2018 and he applied for refund on 09.07.2018 but the respondents deliberately did not refund the amount on one pretext or the other. There was no fault on the part of the petitioner asking the respondents to refund the deposited amount in terms of the order of the First Appellate Authority dated 30.06.2018. It is only when this court passed the order dated 28.03.2022, the respondents awoke and allowed the petitioner also to submit Form RFD- 01A. Thus, online RFD-01A filed by the petitioner as required by the respondents, relate back to his refun....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hat no refund of unutilised input tax credit shall be allowed in cases other than-- (i) zero rated supplies made without payment of tax; (ii) where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council: PROVIDED FURTHER that no refund of unutilised input tax credit shall be allowed in cases where the goods exported out of India are subjected to export duty: PROVIDED ALSO that no refund of input tax credit shall be allowed, if the supplier of goods or services or both avails of drawback in respect of central tax or claims refund of the integrated tax paid on such supplies. (4) The application shall be accompanied by- (a) such documentary evidence as may be prescribed to establish that a refund is due to the applicant; and (b) such documentary or other evidence (including the documents referred to in section 33) as the applicant may furnish to establish that the amount of tax and interest, if an....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f tax in pursuance of section 77; (e) the tax and interest, if any, or any other amount paid by the applicant, if he had not passed on the incidence of such tax and interest to any other person; or (f) the tax or interest borne by such other class of applicants as the Government may, on the recommendations of the Council, by notification, specify. (8A) The Government may disburse the refund of the State tax in such manner as may be prescribed. (9) Notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal or any court or in any other provisions of this Act or the rules made thereunder or in any other law for the time being in force, no refund shall be made except in accordance with the provisions of sub-section (8). (10) Where any refund is due under sub-section (3) to a registered person who has defaulted in furnishing any return or who is required to pay any tax, interest or penalty, which has not been stayed by any court, Tribunal or Appellate Authority by the specified date, the proper officer may- (a) withhold payment of refund due until the said person has furni....
X X X X Extracts X X X X
X X X X Extracts X X X X
....spect of goods themselves or, as the case may be, the inputs or input services used in such goods,-- (i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India; or (ii) if the goods are exported by land, the date on which such goods pass the frontier; or (iii) if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place outside India; (b) in the case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, the date on which the return relating to such deemed exports is furnished; (c) in the case of services exported out of India where a refund of tax paid is available in respect of services themselves or, as the case may be, the inputs or input services used in such services, the date of-- (i) receipt of payment in convertible foreign exchange 3 "or in Indian rupees wherever permitted by the Reserve Bank of India", where the supply of services had been completed prior to the receipt of such payment; or (ii) issue of invoice, where payment for the serv....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Appellate Tribunal or by the court shall be deemed to be an order passed under the said sub-section (5). Rule 89 of the C.G.S.T. Rules:- Rule 89 - Application for refund of tax, interest, penalty, fees or any other amount (1) Any person, except the persons covered under notification issued under section 55, claiming refund of any tax, interest, penalty, fees or any other amount paid by him, other than refund of integrated tax paid on goods exported out of India, may file an application electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner: PROVIDED that any claim for refund relating to balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49 may be made through the return furnished for the relevant tax period in FORM GSTR- 3 or FORM GSTR-4 or FORM GSTR-7, as the case may be: PROVIDED FURTHER that in respect of supplies to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by the - (a) supplier of goods after such goods have been admitted in....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ails of payment, along with the proof thereof, made by the recipient to the supplier for authorised operations as defined under the Special Economic Zone Act, 2005, in a case where the refund is on account of supply of services made to a Special Economic Zone unit or a Special Economic Zone developer; (f) a declaration to the effect that tax has not been collected from the Special Economic Zone unit or the Special Economic Zone developer, in a case where the refund is on account of supply of goods or services or both made to a Special Economic Zone unit or a Special Economic Zone developer; (g) a statement containing the number and date of invoices along with such other evidence as may be notified in this behalf, in a case where the refund is on account of deemed exports; (h) a statement containing the number and the date of the invoices received and issued during a tax period in a case where the claim pertains to refund of any unutilised input tax credit under sub-section (3) of section 54 where the credit has accumulated on account of the rate of tax on the inputs being higher than the rate of tax on output supplies, other than nilrated or fully exempt ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ly of goods + Turnover of zerorated supply of services) x Net ITC /Adjusted Total Turnover Where, - (A) "Refund amount" means the maximum refund that is admissible; (B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; (C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking or the value which is 1.5 times the value of like goods domestically supplied by the same or, similarly placed, supplier, as declared by the supplier, whichever is less, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both. (D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:- Zero-rated supply of services is the aggregate of the payments received during the relevant period for ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....xtraordinary, Part II, Section 3, Subsection (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or Notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E), dated the 13th October, 2017, the refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted. (5) In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula:- Maximum Refund Amount = {(Turnover of inverted rated supply of goods and services) x Net ITC / Adjusted Total Turnover} - tax payable on such inverted rated supply of goods and services. Explanation:- For the purposes of this sub-rule, the expressions - (a) Net ITC shall mean input tax credit availed on inputs during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dmitted by the respondent No.1 in paragraph-16 of her personal affidavit dated 25.04.2022 quoted in paragraph 17 above, that due to technical glitches, the temporary I.D. of the petitioner was not available at the end of proper officer's login as it was at development stage of GST Portal and hence it was not possible to provide the password to the petitioner from the proper officer's end. 23. Thus, as per own admitted case of the respondents, they themselves firstly proceeded arbitrarily and deposited the amount received from the petitioner, by creating a temporary ID and did not give access to the petitioner to the said ID and even the said temporary ID was not available at the end of the proper officer's login and its password was not provided to the petitioner as per own stand taken by the respondents in the afore-quoted paragraph-16 of the personal affidavit dated 25.04.2022. Under the circumstances, when the appellate authority vide order dated 30.06.2018 directed for refund and the order was communicated to the respondents by the petitioner vide letter dated 09.07.2018, then, the respondents were bound to refund the amount along with interest under Section 56 of th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd 18 of her personal affidavit dated 25.04.2022 (aforequoted) has herself stated that due to technical glitches, the temporary I.D. of the petitioner was not available at the end of proper officer's login as it was at development stage of GST Portal and hence it was not possible to provide the password to the petitioner from the proper officer's end, and it was the effort made at the end of the respondent No.1 that it became possible to activate the temporary ID at the login of the proper officer to provide password when the entire problem came into knowledge of the respondent No.1 and thereafter, on receiving the password, the petitioner made online application in RFD-01 on 31.03.2022. Thus, the respondents arbitrarily and illegally withheld the amount of refund despite the order of the first appellate authority dated 30.06.2018 for refund. 27. It is well settled that "construction which permits one to take advantage of one's own wrong or to impair one's own objections under a Statute should be disregarded. The interpretation should as far as possible be beneficial in the sense that it should suppress the mischief and advance the remedy without doing violence to the la....
X X X X Extracts X X X X
X X X X Extracts X X X X
....700000 जमा कराये। पà¥à¤°à¤¾à¤°à¥à¤¥à¥€ के दà¥à¤µà¤¾à¤°à¤¾ उकà¥à¤¤ आदेश के विरà¥à¤¦à¥à¤§ माननीय à¤à¤¡à¥€à¤¶à¤¨à¤² कमिशà¥à¤¨à¤° / गà¥à¤°à¥‡à¤¡ 2/ अपील / दà¥à¤µà¤¿à¤¤à¥€à¤¯ वाणिजà¥à¤¯ कर / राजà¥à¤¯ कर à¤à¤¾à¤à¤¸à¥€ के नà¥à¤¯à¤¾à¤¯à¤¾à¤²à¤¯ में अपील दाखिल की जो अपील संखà¥à¤¯à¤¾ : 10/2018 वरà¥à¤· 2017.18 उ०पà¥à¤°à¥¦ माल à¤à¤µà¤‚ सेवाकर अधिनियम 2017 की धारा 129/3/ के अनà¥à¤¤à¤....
X X X X Extracts X X X X
X X X X Extracts X X X X
....थना अतः पà¥à¤°à¤¾à¤°à¥à¤¥à¥€ का विनमà¥à¤° निवेदन है कि संगत वरà¥à¤· में अधिक जमा धनराशि वापिस करने की दिनांक : 9-7-2018 सलंगà¥à¤¨: à¤à¤µà¤¦à¥€à¤¯ सरà¥à¤µà¤¶à¥à¤°à¥€ आलोक टà¥à¤°à¥‡à¤¡à¤°à¥à¤¸, विलेशà¥à¤µà¤° रोड नियर तालाब, पोसà¥à¤Ÿ - कंजर, आननà¥à¤¦ 388335 गà¥à¤œà¤°à¤¾à¤¤ जीà¤à¤¸à¤Ÿà¥€ नं. 24PVVPM 3807-1ZW माननीय à¤à¤¡à¥€à¤¶à¤¨à¤² कमिशà¥à¤¨à¤° / गà¥à¤°à¥‡....
X X X X Extracts X X X X
X X X X Extracts X X X X
....¤†à¤ªà¤•à¥‹ निरà¥à¤¦à¥‡à¤¶à¤¿à¤¤ किया जाता है कि केनà¥à¤¦à¥à¤°à¥€à¤¯ / राजà¥à¤¯à¤•à¤° अधिनियम-2017 के अरà¥à¤¨à¥à¤¤à¤—त फारà¥à¤® जी à¤à¤¸ टी - आर à¤à¤« डी 01 इलैकà¥à¤Ÿà¥à¤°à¤¾à¤¨à¤¿à¤•à¥à¤•à¥€ विà¤à¤¾à¤—ीय पोरà¥à¤Ÿà¤² पर दाखिल करते हà¥à¤¯à¥‡ उकà¥à¤¤ का ठआर à¤à¤¨ नमà¥à¤¬à¤° उपलबà¥à¤§ कराये।" Document 3 "4/ यह कि उकà¥à¤¤ समà¥à¤¯à¤µà¥à¤¯à¤µà¤¹à¤¾à¤° उतà¥à¤¤à¤° पà¥à¤°à¤¦à¥‡à¤¶ पà¥à¤°à¤¾....
X X X X Extracts X X X X
X X X X Extracts X X X X
....नà¥à¤¤à¤—त पंजीकृत होने के बाद à¤à¥€ उकà¥à¤¤ धनराशि टेमà¥à¤ªà¤°à¥‡à¤°à¥€ आई डी में कà¥à¤¯à¥‹ जमा की गयी आज तक सà¥à¤ªà¤·à¥à¤Ÿ नहीं किया गया है। 7/ यह कि पà¥à¤°à¤¾à¤°à¥à¤¥à¥€ को उकà¥à¤¤ समसà¥à¤¤ धनराशि मय वà¥à¤¯à¤¾à¤œ के वापिस करने की कृपा करे। । तथा पà¥à¤°à¤¾à¤°à¥à¤¥à¥€ को यह मारà¥à¤—दरà¥à¤¶à¤¨ देने की कृपा कà¤....
X X X X Extracts X X X X
X X X X Extracts X X X X
....¤¸à¥‚चित किया गया था वाहन संखà¥à¤¯à¤¾ (GJ06AX7576 à¤à¤µà¤‚ वाहन संखà¥à¤¯à¤¾ GJ23Y6273 से समà¥à¤¬à¤¨à¥à¤§à¤¿à¤¤ अरà¥à¤¥à¤¦à¤‚ड के जमा की कारà¥à¤¯à¤µà¤¾à¤¹à¥€ उस समय पà¥à¤°à¤à¤¾à¤µà¥€ पतà¥à¤° सं० स० द० नकद धनराशि जमा 2017-18 / 1718046 / वाणिजà¥à¤¯ कर, कारà¥à¤¯à¤¾à¤²à¤¯ कमिशà¥à¤¨à¤°, वाणिजà¥à¤¯ कर पà¥à¤°à¤¦à¥‡à¤¶ ( सचल दल अनà¥à¤à¤¾à¤—), लखनऊ दिनांक नवंबर 7, 2017 तथा पतà¥à....
X X X X Extracts X X X X
X X X X Extracts X X X X
....¤ªà¤°à¥à¤• करते तकनीकि समसà¥à¤¯à¤¾ के लिठटोकन जेनेरेट करते हà¥à¤ पà¥à¤°à¤¯à¤¾à¤¸ करें à¤à¤µà¤‚ इस कारà¥à¤¯à¤¾à¤²à¤¯ को à¤à¥€ उकà¥à¤¤ पà¥à¤°à¤¯à¤¾à¤¸à¥‹à¤‚ से अवगत कराये। (शरद पà¥à¤°à¤¤à¤¾à¤ª सिंह) असिसà¥à¤Ÿà¥‡à¤‚ट कमिशà¥à¤¨à¤° (पà¥à¤°à¤à¤¾à¤°à¥€) वाणिजà¥à¤¯ कर, सचलदल मंचम इकाई, à¤à¤¾à¤‚सी।" Document 5 आप दà¥à¤µà¤¾à¤°à¤¾ दिठगठपà¥à¤°à¤¾à¤°à¥à¤¥à¤¨à¤¾ à....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ीय महोदय, निवेदन है कि वाहन संखà¥à¤¯à¤¾: जी जे 06 ठà¤à¤•à¥à¤¸ / 7576 के दà¥à¤µà¤¾à¤°à¤¾ परिवहन किये जा रहे माल को शà¥à¤°à¥€à¤®à¤¾à¤¨ असि० कमि० / सचल दल / पंचम इकाई à¤à¤¾à¤à¤¸à¥€ के दà¥à¤µà¤¾à¤°à¤¾ रोका, à¤à¤µà¤‚ पà¥à¤°à¤¾à¤°à¥à¤¥à¥€ से कर à¤à¤µà¤‚ अरà¥à¤¥à¤¦à¤£à¥à¤¡ के रूप में रू० : 470400 जमा कराये । जिसके समà¥à¤¬à¤‚ध में पà¥à¤°à¤¾à¤°à¥à¤¥à¥€ à¤....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... आई डी में जमा धनराशि के रिफणà¥à¤¡ के समà¥à¤¬à¤‚ध में à¤à¤• विषम तकनीकी समसà¥à¤¯à¤¾ है। लेकिन कमि० वाणिजà¥à¤¯à¤•à¤° उतà¥à¤¤à¤° पà¥à¤°à¤¦à¥‡à¤¶ दà¥à¤µà¤¾à¤°à¤¾ इस समà¥à¤¬à¤‚ध में जी à¤à¤¸ टी à¤à¤¨ के उचà¥à¤šà¤¾à¤§à¤¿à¤•à¤¾à¤°à¤¿à¤¯à¥‹à¤‚ से वà¥à¤¯à¤•à¥à¤¤à¤¿à¤—त रूचि लेते हà¥à¤¯à¥‡ वारà¥à¤¤à¤¾ की गयी और वारà¥à¤¤à¤¾ करने पर मेरी 3 साल पà....
X X X X Extracts X X X X
X X X X Extracts X X X X
....¤¾à¤°à¥à¤¯à¤µà¤¾à¤¹à¥€ पूरà¥à¤£ कर ली है। जिसके कारण अब पà¥à¤°à¤¾à¤°à¥à¤¥à¥€ को उकà¥à¤¤ रिफणà¥à¤¡ के समà¥à¤¬à¤‚ध में अब कोई परेशानी नहीं है। पà¥à¤°à¤¾à¤°à¥à¤¥à¥€ ने माननीय उचà¥à¤š नà¥à¤¯à¤¾à¤¯à¤¾à¤²à¤¯ इलाहबाद के समकà¥à¤· जो रिट याचिका दाखिल की है जिसमें सà¥à¤¨à¤µà¤¾à¤ˆ की तिथि 04-04-2022 नियत है उसे पà¥à¤°à¤¾à¤°à¥à¤¥à¥€ अब वा....