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Case Law Details

Case Name : RK Infracorp Private Limited Vs Assistant Commissioner of State Tax (Andhra Pradesh High Court)
Appeal Number : W.P. No. 16262 of 2022
Date of Judgement/Order : 09/09/2022
Related Assessment Year :
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RK Infracorp Private Limited Vs Assistant Commissioner of State Tax (Andhra Pradesh High Court)

HC Held that already sanctioned GST refund not released due to technical glitches in the GST portal. Court directed the department to deal with the refund claim and, if eligible, pay back the refund claim with interest

Facts- Petitioner availed Input Tax Credit and adjusted the same against an output liability in its monthly returns. It is further stated that, in addition to the amount available as Input Tax Credit, the Petitioner also has credit of TDS by the contractees under Section 51 of CGST Act/ SGST Act @ 2%. The amount is said to be lying as excess credit to the Petitioner in the Electronic Cash Ledger and it does not get adjusted against the output liability, in view of the excess amount lying in the Electronic Credit Ledger. It is said that the amount credited in the form of TDS is eligible to be refunded to the Petitioner under Section 54(1) of the CGST Act. As the excess amount was lying, in the Electronic Cash Ledger, the Petitioner filed three [03] separate applications for refund of excess credit lying in Electronic Cash Ledger.

The refund applications were processed by the first Respondent leading to issuance of GST RFD-08 on 05.02.2020, proposing to reject the application for refund, on the ground that the Petitioner has not filed relevant documents, in terms of Section 54(3)(4) of SGST Act. The Petitioner was given time to file reply till 20.02.2020. But, however, the Petitioner failed to submit his explanation. Inspite of the same, the first Respondent issued a Refund Sanction Order in GST RFD-06, dated 19.03.2020, for all the three [03] applications. These amounts were to be credited to the bank account specified in the application of the Petitioner. The Order also categorically states that, the application is rejected for an amount of Rupees “Zero”.

After waiting for a long period, when the petitioner approached the department, it was observed that there was no response from the Petitioner for the notice issued in RFD-08 and the refund was not processed due to glitches in the portal.

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