Refund rightly rejected as zero rated supply not shown in GSTR-3B return: HC

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GSTR-3B return

Case Details: CTC (India) (P.) Ltd. v. Commissioner (Appeals), CGST & Central Excise - [2022] 144 taxmann.com 10 (Jharkhand)

Judiciary and Counsel Details

    • Aparesh Kumar Singh & Deepak Roshan, JJ.
    • Ms Vani Kumari, Adv. for the Petitioner.
    • Amit Kumar, Adv. for the Respondent.

Facts of the Case

The petitioner was 100 percent export oriented unit, exporting its products to countries like USA, China, Germany and other countries. The petitioner filed an application for refund of accumulated ITC. The department rejected the refund claim on the ground that value of zero rated supply was shown as ‘zero’ in GSTR-3B return. The petitioner filed appeal and it was rejected. Thereafter, it filed writ petition against the order of rejection of refund claim.

High Court Held

The Honorable High Court observed that the value of zero rated supply was inadvertently mentioned to be ‘zero’ in GSTR-3B return although zero rated supplies was correctly shown in GSTR-1 return. However, no documentary evidence was produced by petitioner to substantiate his claim of refund either before Adjudicating Authority or before Appellate Authority though personal hearing was afforded to petitioner. Therefore, the Court held that the writ application was liable to be dismissed and didn’t interfere with the impugned orders.

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