Case Law Details
Sunil Kumar Poddar Vs Additional Commissioner(Appeal) (Calcutta High Court)
In a recent legal development, the Calcutta High Court delivered a significant judgment in the case of Sunil Kumar Poddar vs. Additional Commissioner (Appeal) concerning the rejection of a Goods and Services Tax (GST) refund. The petitioner, engaged in zero-rated supply of goods, sought refund of unutilized Input Tax Credit but faced rejection on the grounds of non-uploading of shipping details in Form GST RFD-01. This article delves into the details of the case and the court’s ruling.
Background: The petitioner had made zero-rated supply of goods and filed Form GST RFD-01 seeking a refund of unutilized Input Tax Credit. However, the claim was rejected due to the petitioner’s failure to upload shipping details in the official portal. The appeal before the Additional Commissioner of CGST & CX, Siliguri Appeal Commissionerate, was also dismissed on March 23, 2023.
Contentions of the Petitioner: The petitioner, in his grounds of appeal, contended that due to a misconception of the law, the shipping details were not uploaded at the time of seeking the refund. The shipping bills were, however, annexed at the time of preferring the appeal. The petitioner sought to set aside the appellate authority’s order and a direction for the refund of the entire amount.
The Circular and Respondent’s Stand: The appellate authority relied on Circular No. 125/44/2019, which emphasized the verification of shipping bill details through the ICEGATE site. The authorities argued that the petitioner, by not incorporating shipping details in GSTR-1, failed to comply with the law, justifying the rejection of the refund claim.
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