TaxTMI 
TaxTMI 
TaxTMI 
2024 (9) TMI 301
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....it Court, dated 16.11.2023 made in W.P. Nos. 10852 and 10855 of 2023. 2. That the question that was posted before the writ Court was whether the dealer namely, M/s.Suzlon Energy Limited, who was the first respondent herein, is entitled to get the refund or not. 3. The necessary facts relating to the filing of the said writ petitions were that, the first respondent had procured the materials from the supplier, where the supplier paid IGST at the rate of 18% and made the supply. However, insofar as the final product is concerned, the first respondent was liable to pay IGST only at the rate of 5%. Even though the supplier was supposed to pay 5% IGST for the input service, he had paid 18% and therefore, insofar as the excess payment is concer....
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....the Appellate Authority dated 22.07.2022 and 28.07.2022 respectively. 7. That apart, the writ Court also by taking into account of Section 56 of the GST Act has allowed 9% interest per annum for refund, for which, the first respondent was entitled to. 8. Questioning these orders only, the present appeals have been directed at the instance of the Revenue. 9. Heard Mr.J.Kumaran, learned Additional Government Pleader (Pondy) appearing for the appellant and Mr.Raghavan Ramabadran, learned counsel appearing for the first respondent. 10. It was argued by the learned Additional Government Pleader appearing for the appellant that, the 18% input tax paid by the supplier to the dealer itself is an excess payment wrongly made, this was accepted by....
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....t can be fixed only at 6%, therefore, to that extent, the fixation at 9% interest by the writ Court through the order impugned may require some modification at the hands of the Division Bench. 13. We have considered the said submissions made by the learned counsel appearing for both sides and have perused the materials placed before this Court. 14. As has been rightly held by the writ Court, the provisions under Section 54 is made clear that, when the input tax paid is higher than what has been paid by way of tax for the output, then the dealer is entitled to seek for refund of the excess amount by way of ITC. This has been made clear under the Section, i.e., Section 54 of the GST Act. 15. Even though it was argued on behalf of the Reven....
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.... Court for paying the interest for the refundable amount of tax is concerned, which is excess beyond the notification and also is not in consonance with Section 56, therefore, to that extent, the rate of interest as allowed by the learned Judge through the impugned order requires modification. 19. Insofar as the submission that has been made with regard to the sixty days period which starts only from the finality that has been reached in the Court of Law by citing the proviso to Section 56 is concerned, insofar as the said proviso to Section 56 since has been clarified in the explanation itself, where it makes very clear that, for the purpose of the Section where any order of refund is made by the Appellate Authority or Tribunal or Court o....