TaxTMI 
TaxTMI 
2023 (2) TMI 430
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....2021] (hereafter 'the impugned order') allowing the Revenue's appeal against an order dated 12.09.2019 (Order-in-Original) passed by the Assistant Commissioner. 2. The petitioner had filed an application for refund of CGST under Section 54 of the Central Goods and Services Tax Act, 2017 (hereafter 'the Act') read with Rule 89(1) of the Central Goods and Services Tax Rules, 2017 (hereafter 'the Rules'). 3. The said application was allowed by the Order-in-Original dated 12.09.2019 and an amount of Rs.22,32,502/- was directed to be remitted to the specified bank account of the petitioner. The same comprised of Rs.16,22,489/- as refund of the Central Tax (CGST) and Rs.6,10,013/- as State Tax (SGST). 4. The aforesaid order was reviewed ....
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.... above. 8. The Appellate Authority [Joint Commissioner (Appeals)] found that the vehicles mentioned in the two invoices that were picked up for scrutiny were, in fact, registered with the e-vahan portal. Paragraph 6.5 of the said impugned order reads as under: "6.5 It is observed that out of 126 invoices on the basis of which refund claim is filed, only 2 vehicles were selected for scrutiny. The documents submitted by the respondent in respect of these two vehicles now are found to be reflected in e vahaan portal. However, I find that in respect of remaining 124 invoices, the respondent had neither submitted e vahaan details nor submitted any evidence to substantiate that they had actually received the goods. In the absence of s....
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.... out the eligibility conditions to be satisfied for availing input credit. Section 16 of the Act reads as under: "16. Eligibility and conditions for taking input tax credit (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person. (2) Notwithstanding anything contained in this section, no registered person shall be entitled to the credit of any input tax in respect of ....
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....input tax credit admissible in respect of the said supply; and (d) he has furnished the return under section 39: PROVIDED that where the goods against an invoice are received in lots or instalments, the registered person shall be entitled to take credit upon receipt of the last lot or instalment: PROVIDED FURTHER that where a recipient fails to pay to the supplier of goods or services or both, other than the supplies on which tax is payable on reverse charge basis, the amount towards the value of supply along with tax payable thereon within a period of one hundred and eighty days from the date of issue of invoice by the supplier, an amount equal to the input tax credit availed by the recipient shall be added to hi....
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....ls under sub-section (1) of said section for the month of March, 2019.]" 13. It is clear from the explanation to Section 16(2)(b) of the Act that the person would be deemed to have received the goods if the conditions, as stated therein, are satisfied. 14. In the present case, there is no dispute that the petitioner had filed its return disclosing all necessary details for claiming the refund. It was, accordingly, also sanctioned in terms of the Order-in-Original dated 12.09.2019. 15. It appears from the review order dated 15.03.2020 that a few invoices were picked up for scrutiny. Out of the said invoices, it was found that the vehicles mentioned in two invoices were not registered on the e-vahan portal. 16. It is on the basis ....