Case Law Details
Sethi Sons (India) Vs Assistant Commissioner And Ors. (Delhi High Court)
In a recent verdict, the Delhi High Court ruled in favor of Sethi Sons (India) in their petition against the denial of a refund of unutilized input tax credit (ITC) related to Goods and Services Tax (GST) on zero-rated supplies from July 2017 to March 2018.
The petitioner contested the rejection of their refund application by the Proper Officer, citing its filing beyond the stipulated two-year period under Section 54(1) of the Central Goods and Services Tax Act, 2017 (CGST Act). Despite subsequent appeals, including an unsuccessful attempt at the Appellate Authority, the petitioner faced hurdles due to the absence of a constituted Tribunal.
Factual Context: Sethi Sons (India), an individual engaged in exporting goods and services, encountered obstacles in filing a refund application online. Attempts made on 14.05.2018 and 08.08.2018 were thwarted by technical errors on the GST portal, prompting a complaint under the GST Redressal Section. Allegedly, manual submission was also hindered, with the concerned officer rejecting the physical application, a claim disputed by the respondents.
A consolidated application for refund (FORM GST RFD-01) was submitted on 05.02.2020, seeking a refund of ₹13,43,757. The rejection by the Proper Officer was based on the application being beyond the two-year limit from the relevant date of export.
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