GSTUPDATE

????Desk of CA. Praveen Sharma Series- 527???? 

BOMBAY HIGH COURT IN THE CASE Vikas Laboratories Private Limited Section 54 of the CGST Act, 2017

????The petitioner applied for a GST refund, which was sanctioned through multiple orders by the Assistant Commissioner of CGST and Central Excise, Division IV, Belapur Commissionerate, between 17th May 2018 and 25th May 2018. The refunds covered unutilized accumulated ITC for July 2017 to January 2018.

???? The Assistant Commissioner, directed by the Commissioner, filed appeals to reject the refund of accumulated ITC on capital goods amounting to ?3,62,841/-. These appeals were decided against the petitioner, rejecting the refund.

???? At the time of filing the petition, the CGST Tribunal was not constituted. It is now constituted. The court advised the petitioner to file an appeal before the Tribunal, noting a recovery notice for ?3,62,841/- was received.

????The court directed the petitioner to file an appeal before the Tribunal within four weeks, condoning any delay in filing.

???? Since the refund has already been granted, no recovery actions will be taken until the appeal is heard.

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CA. Praveen Sharma 

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