Case Law Details
Radiant Enterprises Private Limited Vs Joint Commissioner (Calcutta High Court)
Calcutta High Court held that the appellate authority could not have taken a decision on an issue, which did not emanate from the order passed by the original authority.
Facts-
The issue arose out of an application for refund filed u/s. 54 of the CGST Act, 2017. The original authority by order dated 13th November, 2019 rejected. Thus it is seen that the original authority rejected the refund claim only for the reason that the tax has been paid/deposited into the Government exchequer by M/s. Eveready and not the appellants and therefore, they are not entitled to maintain an application for grant of relief.
Aggrieved by the same, the appellants filed a statutory appeal before the appellate authority. The grounds of appeal annexed in the stay petition from which the appellants have contended as to how as a service recipient, they are entitled to maintain an application for refund. In support of their contention, several decisions have been relied upon passed by the tribunals as well as by the various High Courts in this country. Thus, the appellants contended that the person, who has borne the incidence of tax can file a refund claimed in accordance with the provisions of section 54 of the CGST Act and in the case on hand, the appellants are the persons, who had ultimately borne the incidence of tax and therefore, eligible to claim the refund u/s. 54 of the CGST Act.
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