The Tax Publishers 2022 TaxPub(GST) 1502 (AP-HC) : (2023) 109 ITPJ (G) 0468

CENTRAL GOODS SERVICE TAX ACT, 2017

Section 54

Where circular No. 162/18/2021-GST issued by government relating to date of filing refund application was not considered by the authority, the matter was remanded back to authority to deal in light of Circular.

Refund of tax - Assessee paid tax twice - Allowability of -

Assessee was Private Bank which was registered in two States, i.e., Andra Pradesh and State of Telangana with different GSTN numbers. at the time of implementation of GST, few business premises located in Telangana State were erroneously tagged to Andhra Pradesh. As a result, the source system of the bank wrongly considered the State of Andhra Pradesh as 'LOS' instead of Telangana State, for the services rendered for such premises assessee had paid tax twice for the same service. He made claim of refund which was rejected on the ground that it was time-barred. Assessee relied on notification issued by Government of India, and contended that application filed by him was not time-barred. Held: As the authority who passed the impugned order did not consider the circular issued by Ministry of Finance in September, 2021, as the same was not issued by the date of the impugned order and the issue was relating to period of limitation in filing the refund application, the matter was remanded to authority to deal it in light of circular.

REFERRED :

FAVOUR : Petition disposed of

A.Y. :



IN THE ANDHRA PRADESH HIGH COURT

C. PRAVEEN KUMAR & A.V. RAVINDRA BABU

Axis Bank Ltd. v. UOI

Writ Petition No. 11424 of 2021

29 September, 2022

Petitioner by : Arun Showri G

Respondent by : Harinath N (Deputy Solicitor General), Suresh Kumar Routhu (SR SC FOR CBIC)

ORDER

C. Praveen Kumar

Aggrieved by the Order, dated 23-11-2020, passed by the Additional Commissioner (GST-Appeals), the present Writ Petition came to be filed.

2. The petitioner herein is said to be the third largest Private Bank in India providing an entire spectrum of financial services for personal and corporate banking. The petitioner bank is registered in Andhra Pradesh (AP) and also in State of Telangana (TL) with two different GSTN Numbers. With the advent of GST, the petitioner moved from a single centralized registration under Service Tax regime to have State specific GST registrations with separate GST for each State where it conducts business. For the ease of distinguishing and determining the Location of Supplier (LOS) and the Place of Supply (POS), the petitioner tagged all the branches to the respective States from where the services are provided and pay the taxes from the appropriate State.

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