Case Law Details
Star Publishers Distributors Vs Assistant Commissioner of CGST (Delhi High Court)
Introduction: In a recent ruling, the Delhi High Court addressed the case of Star Publishers Distributors Vs Assistant Commissioner of CGST. The matter revolved around the rejection of a refund claim for Input Tax Credit (ITC) under the Goods and Services Tax (GST) regime. The court’s decision has implications for taxpayers seeking refunds based on shipping bills and invoices.
Detailed Analysis:
1. Refund Application: The petitioner had filed an application for a refund of Input Tax Credit (ITC) amounting to ₹13,71,484 in the requisite form (GST RFD-01) on 16.04.2021. This refund request was divided into two periods: ₹8,75,068 for 01.06.2018 to 31.03.2019 and ₹4,96,416 for 01.04.2019 to 31.03.2020.
2. Partial Acceptance: While the refund application for the period 01.04.2019 to 31.03.2020 was approved by an order dated 31.05.2021, the application for the period 01.06.2018 to 31.03.2019 was denied. The rejection was based on the grounds that the application exceeded the time limit stipulated under Section 54(1) of the Central Goods & Services Tax Act, 2017 (CGST Act).
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