2025 (11) TMI 60

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....earing for respondent Nos. 1 and 4. 2. The petitioner herein, is a registered person, under the GST Regime, and is engaged in manufacture and production of Iron and Steel products. One of the inputs for production of these products is coal, which is sourced by the petitioner within India and outside India. The petitioner imports coal and stocks it in his stockyard in Gannavaram, in the State of Andhra Pradesh and subsequently transports the coal to manufacturing units situated in different states. 3. In the initial stages of introduction of the GST regime, the Goods and Services Tax (Compensation to States) Act, 2017 (for short the 'Compensation Cess Act') had been enacted along with the CGST Act and IGST Act. This Act was brought in ....

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....2018 and August 2018. The petitioner contends that this cash payment, for clearing the tax dues, was done by the petitioner out of inadvertence and that the non-usage of the available input tax credit was an inadvertent mistake committed by the petitioner. 7. The petitioner contends that on account of this inadvertence, the tax liability was cleared in cash and the same was reflected in the GSTR-3B Forms filed by the petitioner for the months of July, 2018 and August 2018. Thereafter, from the months of September 2018, the petitioner started availing the input tax credit available in his ledger, arising out of the payment of compensation cess, during the course of import, to clear the tax liability on account of the movement of coal acro....

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....ility of compensations for the respective months, which was wrongly paid in cash and to avail consequential benefits. This request was also rejected by the 2nd respondent. 11. Aggrieved by these orders of rejection, the petitioner has approached this Court for a direction to the 2nd respondent to allow the rectification of FORM GSTR-3B for the months of July, 2018, August 2018 and September 2018 so as to avail compensation cess of input tax credit of Rs. 3,30,99,663/- along with consequential refund, to modify conditions and rules mentioned in paragraph-4 of CBIC Circular No. 26/26/2017-GST, dated 29.12.2017 and for setting aside the order of rejection of refund by the 2nd respondent, dated 26.10.2020. 12. The provisions of the Circul....

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....of the GST Act, reads as follows: Section 54. Refund of tax.- ** (1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in 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 1[such FORM and] manner as may be prescribed. 16. Under this provision, a refund of tax can be sought when there is payment of excess tax. That is where a registered person pays GST over and above his liability, the excess tax p....