• Question on GST refund

Hi - I want to appeal to GST First Appellate Authority.

Can you please tell me if I should proceed ? is it valid ground ?

Ground of Appeal = Deficient memo can not be issued after 15 days.

CASE:
I am talking about GST ITC refund on ZERO rated supply (Export). 

ITC month => JULY -2018.

I filed 1st refund application: 31/03/2020
They issued Deficiency Memo : [deleted] ( after 90 days)
I again file refund application for same : 07/09/2020 ( after 1.5 Month of 2 Years )

I replied their show cause notice mentioning :"Jian International V. Commissioner of Delhi Goods and Services Tax"

Finally they rejected all refund amount saying 2 years over.

(Is this case ruling applicable under WBSGST ACT 2017 also ?)
Thank you
Asked 4 years ago in GST

Dear Sir,

 

Hope you are doing well !!

 

Yes, it is valid ground.

 

We have handled such cases before.

 

We may assist you in proper submissions & entire procedure.

Payal Chhajed
CA, Mumbai
5189 Answers
302 Consultations

Hi

 

Yes you should proceed further it is a valid ground.

For details discussion please have a phone consultation.

Karishma Chhajer
CA, Jodhpur
2452 Answers
29 Consultations

Hi

 

As discussed already, you should file an appeal against the rejection order as there are no additional costs involved in filing an appeal. Looking at the refund amount involved and other given facts, you should go for appeal 

Lakshita Bhandari
CA, Mumbai
5687 Answers
942 Consultations

- If the amount involved is material then you should go for an appeal. GST is a new law therefore there is a scope of relief.

Vivek Kumar Arora
CA, Delhi
5014 Answers
1136 Consultations

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