Home GST GST Refund Can’t Be Denied Just Because the Taxpayer Didn’t Provide Certified Documents

GST Refund Can’t Be Denied Just Because the Taxpayer Didn’t Provide Certified Documents

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GST Refund Can’t Be Denied Just Because the Taxpayer Didn’t Provide Certified Documents
Delhi High Court's Order for M/S Mittal Footcare

The Delhi Excessive Court docket has dominated that denying an enter tax credit score (ITC) refund solely because of the absence of authenticated paperwork shouldn’t be permissible.

Justices Sanjeev Sachdeva and Ravinder Dudeja highlighted that though the petitioner had uploaded the mandatory paperwork, the system did not register them. Regardless of submitting the paperwork together with a response, the appellate authority incorrectly famous an absence of doc submission.

The petitioner, in search of a refund on enter tax credit score spanning April 2021 to March 2022, contested the choice rejecting their refund software.

The refund software was turned down primarily as a result of discrepancies in turnover, extreme claims, and misreported bill values. Regardless of responding to the present trigger discover with supporting paperwork, there was no proof supplied to refute these claims.

Whereas the order acknowledged the petitioner’s submitted paperwork, it famous the absence of proof to assist claims of technical errors. Moreover, paperwork beforehand uploaded alongside the response to the discover have been reportedly not offered earlier than the appellate authority.

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The petitioner argued that the unique order inaccurately acknowledged the granting of a private listening to, which they by no means obtained. They highlighted the contradiction between their doc uploads and the order’s assertion of non-submission. Of their attraction, they emphasised a potential technical difficulty throughout the respondent’s system, stressing their prior doc uploads.

The court docket highlighted that in accordance with Part 54(1) of the Central Items and Service Tax Act, 2017, a two-year window is allowed from the related date to hunt a refund. Provided that the pertinent interval spans April 2021 to March 2022, the petitioner’s present software falls inside this statutory timeframe.

Deciding that the matter ought to return to the related authority, the court docket emphasised the need for a contemporary analysis of the petitioner’s refund software, contemplating the paperwork already submitted in assist of it.

Moreover, the court docket clarified that if the authority requires extra documentation, they’re permitted to request further supplies from the petitioner.

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