2024 (11) TMI 456

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Advocate For the UOI: Dr. K.N. Singh, Additional Solicitor General Mr. Anshuman Singh, Sr. SC, CGST & CX For the State: Mr. Vikash Kumar, SC-11 Mr. Raghwanand, GA-11 Mr. Pratik Kumar, Advocate ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The petitioner is before this Court claiming a refund of the tax paid by the petitioner on the 'Inverted Duty Structure' applicable to the business carried on by the petitioner; being bottling of LPG. 2. The petitioner purchases LPG in bulk after paying the applicable tax. The bulk LPG purchased is bottled in cylinders and sale is made to customers, collecting tax from commercial users; at the same rate of purchase of LPG and to the domestic users, at a lesser rate. As per Section 5....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....excess of that due for the years 2018-2019 and 2019-2020. The amounts so assessed and demanded were also set off from the credit ledger of the petitioner's input credit. The copy of the demand orders and the recovery made are produced as Annexure-P/6 series. An appeal was filed in which the Appellate Authority by Annexure-P/7 series allowed the appeal and the recovered amounts were credited back to the credit ledger on 24.08.2022. 6. It is claimed by the petitioner that the order in appeal passed on 20.02.2022 was received after six months on 15.08.2022 and the limitation had to commence from the said date. It is also contended that the due date for filing of refund, for the Financial Year 2018-2019 has been extended till 31.03.2023 by t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....application for refund produced as Annexure-P/13. The present application is filed for refund of the amounts set off from the credit ledger as demands raised for the year 2018-19 and 2019-20. 10. We have to pertinently reckon the peculiar facts that arise in the above case. There was a credit available in the ledger of the petitioner for the Financial Years 2018-19 which was to be refunded. However, before the limitation period for filing a refund application expired on 20.03.2021, the amounts were set off as against the demand raised for the Financial Years 2018-19 and 2019-20; on 20.03.2021. Hence, there was no amount remaining in the credit ledger of the petitioner as inverted duty for the purpose of refund. 11. When the amounts re....