Page 145 - GSTL_18th June 2020_Vol 37_Part 3

2020 ] IN RE : SAMPAT SINGH 359
plaint to Asstt. Commissioner, CGST Dn-G and O/o the Principal Commissioner,
CGST but no solution were found so far.
4.6 that we unable to Debit our ITC ledger by Rs. 23,60,340/- (IGST
Rs. 10,10,890/-, CGST Rs. 6,74,725/- and SGST Rs. 6,74,725/-) through Form GST
DRC-03 while we have available balance in ITC ledger. This is the fault of GST
common portal and our refund had been rejected.
4.7 The appellant vide letter Ref : SSC/GST(Appeal)/002/19-20, dated
20-11-2019 stated that now GST common portal has been rectified and we have
filed Form GST DRC-03 and debited our Electronic Ledger by Rs. 23,60,340/-
(IGST Rs. 10,10,890/-, CGST Rs. 6,74,725/- and SGST Rs. 6,74,725/-) vide ARN
AD081119002254F, dated 20-11-2019 and enclosed copy of Form GST DRC-03
and requested to send back to the adjudicating authority with instruction of pro-
cess the refund claim.
5. Personal hearing in the matter was held on 9-1-2020 Shri Sampat
Singh. Proprietor M/s. S.S. Stone, S-2, IInd Floor, Bharat Apartment. Gandhi
Path, 176, Vidhyut Nagar-C, Vaishali Nagar, Jaipur (Raj.) appeared for personal
hearing. He explained the case in detail and also submitted the written submis-
sion dated 9-1-2020 and requested to decide the case at the earliest and instruct
the adjudicating authority for process of refund claim as they have now Debited
the amount vide FORM DRC-03, dated 20-11-2019 which is also available on rec-
ords.
6. I have carefully gone through the case records, appeal memos and
oral submissions of the appellant made during the course of personal hearing. I
find that the adjudicating authority has rejected the refund claim of accumulated
ITC (IGST Rs. 10,10,890/-, CGST Rs. 6,74,725/- and SGST Rs. 6,74,725/-) total
amounting to Rs. 23,60,340/- mainly on the ground that the appellant had gener-
ated ARN for NIL amount, as such no amount had been Debited from their Elec-
tronic Credit Ledger, whereas the appellant was required to Debit the amount of
refund being claimed as per Rule 89(3) of the CGST Rules, 2017.
7. Further, I find that the appellant was unable to Debit their ITC Ledg-
er through FORM GST DRC-03 because of error in system, GST common portal
did not allow to Debit the amount from their available balance in ITC ledger and
for this they have made several complaints at various appropriate platforms i.e.
help desk, vide Ticket No. 201908196732382, 201908276814243 &
201909026862788 and also filed the complaint to adjudicating authority and also
O/o the Principal Commissioner, CGST but no solution were found. The appel-
lant vide letter dated 20-11-2019 and on 9-1-2020 at the time of personal hearing
has also submitted a letter Ref No. SSC/GST(Appeal)/019/19-20, dated 9-1-2020
stated therein that GST common portal has been rectified and they have filed
FORM GST DRC-03 and Debited their electronic ledger by Rs. 23,60,340/- (IGST
Rs. 10,10,890/-. CGST Rs. 6,74,725/- and SGST Rs. 6,74,725/-) vide ARN
AD081119002254F, dated 20-11-2019 and submitted the copy of Form GST DRC-
03 and the appellant also requested to send back the claim to the adjudicating
authority for further process.
8. Keeping in view of above discussion and findings the appeal is dis-
posed off with the direction that the appellant to submit FORM GST DRC-03 and
other related documents before the adjudicating authority in order to verify the
same and process the refund claim as per provisions of Section 54 of the CGST
Act, 2017 and rules made thereunder.
_______
GST LAW TIMES  18th June 2020  145