Epiroc Mining India Limited Vs Union of India (Karnataka High Court)
Whether the GST refund be rejected merely for non-submission of documents without giving the petitioner another opportunity to produce them?
The petitioner is a registered Assessee. It filed a claim for refund. It was rejected on the ground that: (i) it failed to furnish any valid justification or documentary evidence to establish that input services viz. Airline; tour operator; security and hotel accommodation were used in the course or furtherance of business and (ii) it was not hit by the express restrictions contained in Sections 17(5)(g) and 17(5)(b) of the CGST Act, 2017. Appeals filed against such rejection also came to be rejected. The appellate authority held that the petitioner had not complied with procedure under circular dated 18.11.2019. Hence; writ petition was filed.
The Hon’ble Karnataka High Court set aside the orders and allowed the petition. It held that the authorities have; primarily; rejected the refund claims for want of documents. Accepting the petitioners contention that the documents would be produced; follows justice oriented approach and remands the matter back to the adjudicating authority to reconsider the refund claims.
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT
