Refund of balance amount granted in case of mismatch of minor figure as against RFD-01

Omjay Ev Limited Vs DCIT (Orissa High Court)

Orissa High Court held that there is mis-match of Rs. 5,18,230/- as against the reflected figure in RFD-01 at Rs. 2,22,97,228/-. Accordingly, court directed to refund the balance amount as only Rs. 5,18,230/- needs proper adjudication.

Facts- The petitioner is engaged in the business of manufacture of e-vehicles. In accordance with the regular practices followed by the petitioner for the previous tax periods, i.e., filing of periodic refund application, it filed refund application on 02.06.2022 in respect of accumulated unutilised ITC of the input goods in Form GST-RFD-01 for the period December 2021 to January 2022 and it was issued with receipt of refund application, i.e., Refund ARN Receipts.

Inspite of submitting all the documents and books of accounts, the petitioner was issued and served with FormGST-RFD-06 dated 02.08.2022, whereby its refund application dated 02.06.2022 for the period from December, 2021 to January, 2022 was rejected by opposite party no.1 on the ground that it had not submitted the entire books of account. Hence, this writ petition.

Conclusion- That net ITC for the tax period December, 2021 to January, 2022 has been reflected at Rs.2,28, 15,458/- as per the monthly model wise vehicle manufactured and input used thereon. But the net ITC has been calculated as per Rule 89(5) of the OGST Rules and reflected in RFD-01 at Rs.2,22,97,228/-. Thus, there lied a mismatch of Rs.5,18,230/- in the net ITC amount disclosed.

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