Dept. allowed assessee to take credit of amount of refund in GSTR-3B which was sanctioned manually

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  • Last Updated on 3 August, 2021

Refund of Input Tax Credit

Case details: Amazon Seller Services (P.) Ltd. v. Union of India - [2021] 128 382 (Karnataka)

Judiciary and Counsel Details

    • S. Sunil Dutt Yadav, J.
    • G. Shivadass, Sr. Counsel and Aditya Vikram Bhat, Adv. for the Petitioner.
    • Madanan Pillai R. and Jeevan J. Neeralgi, Adv. for the Respondent.

Facts of the Case

The assessee had claimed refund of Input Tax Credit and the department had sanctioned based on PMT-03 that had been issued manually. The assessee claimed the refund by accounting for such refund in GSTR-3B. Later, a show cause notice was issued by Office of The Principal Additional Director, Directorate General Goods and Service Taxes (Intelligence), Bengaluru Zonal Unit alleging the ineligible availing of input tax credit. It filed writ petition to seek relief.

High Court Held

The High Court observed that the department has given undertaking that no further proceedings pursuant to such show cause notice in a manner adverse to the interests of the assessee would be started. Since, the undertaking has been given that the claimant could take credit of refund that was sanctioned based on PMT-03 that had been issued manually by accounting for such refund in the GSTR3B monthly return, therefore, it was held that no further grievance of the assessee would survive for redressal and accordingly further adjudication in the matter would not arise.

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