TaxTMI 
TaxTMI 
Refund of GST penalty as per Appellate Authority Order
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....efund of GST penalty as per Appellate Authority Order<br> Query (Issue) Started By: - K.lakshmipati rao Dated:- 19-11-2025 Last Reply Date:- 19-11-2025 Goods and Services Tax - GST<br>Got 8 Replies<br>GST<br>Preamble- Our Company in Hyderabad also having branch in the state of Rajasthan and got Registered under the GST Act. Basis customer requirement of goods/Machine to be supplied to Goa, our Raj....
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....asthan Branch has placed indent on Original Equipment Manufacturer-OEM to supply the Machine from their Factory in West Bengal, directly to be transported to Goa, under Bill to (our Company branch in Rajasthan) Ship to (ultimate buyer in GOA) Model. While the Machine was in transit, it got intercepted by the Deputy State Tax Officer, Khammam II Circle on 21.09.2024 at Khammam in Telangana State a....
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....nd issued detention order stating that the goods under transit were without proper documentation, proposing a levy penalty @ 200% of the tax amount which amounts to Rs.10,80,000/- under the IGST Act, 2017. Upon payment of Penalty @200% under IGST Act, the vehicle carrying the Machine was released and subsequently issued DRC-07 (Manual), however, Form DRC-07 was not uploaded on the GST portal, and ....
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....the Order was served on us physically. Consequently, we were advised to file the appeal manually in Form GST APL-01 [See Rule 108(1)], Appeal to the Appellate Authority, Secunderabad, Telangana State. Accordingly, the appeal was filed manually in Form GST APL-01, which was acknowledged by the Appellate Authority. Just recently, the matter has been disposed, and appeal Order has been issued, ....
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....modifying the Penalty amount to Rs. 20,000/-. Thereby, now we are entitled to get Refund of Rs. 10,60,000/- under the IGST Act, 2017 [i.e. Rs.10,80,000/- (-) Rs.20,000/-]. The issue involved herein is that the appeal Order has been issued manually by the Appellate Authority, Secunderabad, Telangana State, as such, our Company branch in Rajasthan, as to how it can claim the Refund under IGST Act. ....
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.... I request the experts to suggest the way forward in the matter. Reply By Shilpi Jain: The Reply: Refund application to be filed in RFD-01. Upload the order by scanning it. Merely because the authorities have issued order manually does not mean that refund will not be granted. Reply By Shilpi Jain: The Reply: If your issue is that in case you select refund against order and the order is not on....
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....line the application will not pass through, then consider filing it under refund others category. Reply By K.lakshmipati rao: The Reply: Thank you, madam, for your quick response. Reply By KASTURI SETHI: The Reply: 2022 (5) TMI 860 - GUJARAT HIGH COURT AYANA PHARMA LTD. Versus UNION OF INDIA Reply By KASTURI SETHI: The Reply: 2022 (1) TMI 491 - MADRAS HIGH COURT TWIN DISC P....
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....OWER TRANSMISSION PVT. LTD. Versus DEPUTY COMMISSIONER (ST), GST-APPEALS, ZONE-VI, CHENNAI Reply By K.lakshmipati rao: The Reply: Thank you very much, Kasturi Sethi Sir Reply By Sadanand Bulbule: The Reply: While welcoming the experts views. the refund must be released by the Khammam authority by implimenting the Appeal Order and issuing PMT-03/RFD-06, after which the amount will right....
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....ly return to your Rajasthan GSTIN. Reply By K.lakshmipati rao: The Reply: Thank you, Mr. Sadanand Bulbule Ji - for confirming the procedural aspect in the matter. <br> Discussion Forum - Knowledge Sharing ....