Case Law Details
Tvl. Mehar Tex Vs Commissioner of Central GST And Central Excise (Madras High Court)
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
The Hon’ble Madras High Court in Tvl. Mehar Tex v. the Commissioner of CGST & Ors. [W.P.(MD) Nos. 22996, 22999 & 23001 of 2019 and W.M.P.(MD) Nos. 19733, 19736 & 19739 of 2019 dated March,18 2021] set aside the order rejecting refund claim of CGST and IGST of the assessee wherein, the entire refund liability of Input Tax Credit (ITC) got auto populated under a single head i.e. State Goods and Services Tax (SGST) instead of SGST, Central Goods and Service Tax (CGST) and Integrated Goods and Services Tax (IGST). Held that, if the assessee was otherwise eligible to refund, the refund claim ought not to be denied on the ground of technical glitches and error occurred due to auto-population in Goods and Service Tax Network (GSTN) software. Nothing can be more unfair.
Facts:
Tvl. Mehar Tex (“the Petitioner”) is an exporter and has made zero rated sales during the months of October 2017, November 2017 and February 2018. Accordingly, Petitioner stated that he is entitled to refund claim of SGST for the October month, CGST for the November month and CGST, SGST and IGST for the February month. However, when the refund applications were uploaded, the entire claim got consolidated and figured under the head SGST alone.
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Author Bio
GST software and GST Department is one of d worst department in statutory.
GST refunds communication r not through online, we r struggling fr our refunds since Jan 2020, dept. Officers doesn’t hv common sense to see the mails itself.
Worst experience of Bangalore South commissionerate nd Jurisdiction.