GST Daily
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Order rejecting refund application to be set aside as deficiency memo in Form GST RFD-03 was not issued to petitioner: HC
The assessee, a petitioner seeking a refund of accumulated input tax credit (ITC) under the GST regime, filed a refund application. The proper officer raised concerns about deficiencies in the application and issued a show cause notice (SCN) to the petitioner. However, the petitioner failed to respond to the SCN or attend the scheduled personal hearing. Consequently, the refund application was rejected in Form GST RFD-06. Aggrieved by the rejection order, the petitioner filed a writ petition before the Bombay High Court, challenging the decision on the grounds that no deficiency memo in Form GST RFD-03 had been issued, and that procedural fairness had been violated.
The Hon’ble Bombay High Court observed that the deficiency memo in Form GST RFD-03 may not have been issued to the petitioner and the petitioner failed to respond to the show cause notice or attend the personal hearing which led to the rejection of the refund application. The Court held that the petitioner must accept responsibility for not availing the opportunities provided to address the deficiencies. The refund application was restored, subject to the petitioner paying a cost of Rs. 2,00,000 within 4 weeks.
No attachment of director's demat account if no proceedings have been initiated against him under GST: HC
Rajeev Jugalkishor Mundra vs. Commissioner of Goods and Services Tax Maharashtra -[2025] 171 taxmann.com 281 (Bombay)
The assessee, a former director of a private company, filed a writ petition before the Bombay High Court challenging the provisional attachment of his Demat accounts by the GST authorities. The petitioner had resigned from the company due to personal reasons, and after his resignation, the company defaulted on its GST dues. The GST authorities initiated the attachment of the petitioner’s Demat accounts based on the company’s unpaid GST dues, despite the petitioner’s claim of having no connection with the company’s operations or liabilities post-resignation. The petitioner contended that the attachment lacked statutory backing, as no proceedings had been initiated against him under the relevant provisions and that the action violated principles of natural justice.
The Hon’ble Bombay High Court held that the provisional attachment of the petitioner’s Demat accounts was not justified, as it lacked statutory backing and failed to comply with the principles of natural justice. The Court further stated that the attachment could only be pursued if the petitioner were held liable after due proceedings under Section 89, ensuring procedural fairness. The Court quashed the attachment order, directing its withdrawal.
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