Under Section 54(1) of the CGST Act, it is mentioned that the amount credited in the TDS form is qualified to get a refund for the applicant. Since the excess amount was present in the electronic cash ledger the applicant has furnished 3 separate applications for the repayment of excess credit inside the electronic cash ledger.
Post waiting for the longest time when the applicant approached the department same was seen that no reply from the applicant has been given in RFD-08 and the refund was not processed because of the issues in the portal.
The applicant mentioned that, the provisions of Section 54(3)(4) of the SGST Act, does not being applied to the case on hand since the same is relevant to the excess Input tax credit under GST, the applicant’s case comes under section 54(1) of the act.
Permitting the petitions, Justice C.Praveen Kumar and Justice A.V. Ravindra Babu remanded the cases back to the Assistant Commissioner [State Tax] for concerning with the identical thing afresh post to accepting the applications furnished via applicant in January 2020, towards refund of excess balance in the Electronic Cash Ledger, as per the law, through furnishing an opportunity of hearing to the applicant, within a period of six [06] weeks from the date of receipt of the Order.
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“It is needless to mention that, three [03] applications made by the Petitioner on 24.01.2020 vide ARN/RFN Nos.AA3701200188994, AA370120021735P and AA3701200211731, be treated as applications for a refund made in the year 2020 itself and if it is found that the Petitioner is eligible for a refund of excess credit in the Electronic Cash Ledger, the said amount shall be paid to the accounts of the Petitioner along with interest as prescribed under the law,” the Court mentioned.
