Page 99 - GSTL_23rd July 2020_Vol 38_Part 4

2020 ] IN RE : NIRAJKUMAR PRABHUDAS PATEL 465

2020 (38) G.S.T.L. 465 (Commr. Appl. - GST - Guj.)
BEFORE THE COMMISSIONER OF GST (APPEALS), AHMEDABAD
Shri Uma Shanker, Commissioner (Appeals)
IN RE : NIRAJKUMAR PRABHUDAS PATEL
Order-in-Appeal No. AHM-EXCUS-003-APP-130-132-18-19, dated 28-12-2018
Refund of input tax credit - Exports of goods and services without
payment of Integrated Tax - Failure to provide online printout of FORM GST
RFD-01A along with refund claim as required in terms of C.B.E. & C. Circular
No. 17/17/2017-GST, dated 15-11-2017 - Contention that Form not generated
due to technical glitches in system - Assessee informing Authority about
glitches in system - Other applicants also facing similar problem - Assessee
able to take printout subsequently - Assessee not to be punished for technical
glitches - Order passed mechanically and refund denied for no fault of
assessee, thereby unnecessarily fastening interest liability on Department -
Order set aside - Rules 89 and 97 of Central Goods and Services Tax Rules,
2017. [paras 6, 7, 8, 9]
Appeal allowed
DEPARTMENTAL CLARIFICATION CITED
C.B.E. & C. Circular No. 17/17/2017-GST, dated 15-11-2017 ............................................................. [Para 6]
[Order]. - Three appeals have been filed before the Appellate Authority
under Section 107 of the Central Goods and Services Tax Act, 2017, by M/s. Ni-
rajkumar Prabhudas Patel, Bright Flame International, 142, Tirupati Market, Op-
posite C.N. Commerce College, Visnagar-384315 [for short - ‘appellant’], holding
GSTIN No. 24AQUPP6733FIZF, against three impugned original passed in Form
GST RFD-06, all dated 24-1-2018, the details of which are as follows :

Sr. Appeal No. Order No. and Date of Period of Amount under
No. Form GST RFD-06 dispute dispute
Central State
1 V2/41/GNR/ 13/Meh/Final/Ref/2017- September, 2123228 2123228
2018-19 18, dated 24-3-2018 2017
2 V2/42/GNR/ 12/Meh/Final/Ref/2017- August, 2481051 2981051
2018-19 18, dated 24-3-2018 2017
3 V2/43/GNR/ 14/Meh/Final/Ref/2017- October, 1101852 1101852
2018-19 18, dated 24-3-2018 2017

2. Briefly, the facts are that the appellant filed three refund claim for re-
fund of ITC on export of goods and services without payment of integrated tax
on 1-12-2017. On 5-2-2018, the adjudicating authority communicated the defi-
ciency vide Form GST RED-03 pointing out that the appellant had not provided
online printout of FORM GST RFD-01A along with the refund claim. The appel-
lant thereafter vide his letter dated 13-2-2018 and 22-2-2018, informed that due to
technical glitches in the system, they were not able to generate the printout of
GST RFD-01A. In the meantime, a show cause notice dated 26-2-2018 was issued
to the appellant, copy of which is not enclosed with the appeal papers. The adju-
dicating authority, after granting an acknowledgement of receipt of refund ap-

GST LAW TIMES  23rd July 2020  99