GST UPDATE

????Desk of CA. Praveen Sharma Series- 534???? 

MADRAS HIGH COURT IN THE CASE Colors of Rainbow, Represented  73 of the CGST Act, 2017

????A writ petition challenges an order dated 05.06.2023, rejecting the petitioner’s GST refund claim under Section 54 The petitioner exported goods and paid IGST from March to May 2023, claiming refunds. Refunds for April and May 2023 were sanctioned, but the March 2023 refund was denied due to an alert from the Director General of Data Analytics & Risk Management (DGRAM). 

????The petitioner reapplied on 28.05.2023, but the claim was rejected for allegedly not uploading supporting documents. The petitioner argues that necessary documents are available on the portal, making additional submissions unnecessary.

????The court set aside the impugned order and remanded the matter for reconsideration, instructing the 1st respondent to review documents on the portal and allow the petitioner to submit any additional documents. 

????The 2nd and 3rd respondents are to assist with the risk alert. The 1st respondent must pass a new order within two months. The writ petition is disposed of without costs, and the related miscellaneous petition is closed.

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CA. Praveen Sharma 

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