CC/327/2020 Abhishek Sharma Vs WWICS & ors
Present:- Sh.Jatinder Mohan Sharma, Authorised Representative of the Complainant along with Counsel Smt.Harleen Kaur, Advocate.
Proxy Counsel Sh.G.S.Pruthi, Adv. Counsel for OPs No.1 to 4
Today, Statement of Sh.Jatinder Mohan Sharma, Authorised Representative of the Complainant along with Counsel Smt.Harleen Kaur, Advocate recorded that as per the Notification passed by the GST Policy Wing vide Circular No.137/07/2020-GST an award with regard to the refund of the GST amount, charged by the OPs along with the settled amount of Rs.95,000/-, which has already been encashed/received by the complainant, may kindly be passed.
As per record, the compromise was effected between the parties and the amount of Rs.95,000/- was received by the complainant on 19.6.2023 and he made a request for refunding of the GST. As per the statement got recorded by the Authorized Representative of the Complainant today, the amount has already been encashed. He has referred the Notification passed by the GST Policy Wing vide Circular No.137/07/2020-GST that
"In case GST is paid by the supplier on advances received for a further event which got cancelled subsequently and for which invoice is issued before supply of service, the supplier is required to issue a 'credit note" in terms of section 34 of the CGST Act. He shall declare the details of such credit notes in the return for the month during which such credit note has been issued. The tax liability shall be adjusted in the return subject to conditions of Section 34 of the CGST Act. There is no need to file a separate refund claim".
So as per the Section 34 of the CGST Act, the amount of GST paid by the Complainant to the OPs and further paid by them to the CGST Department, the OPs are directed to follow the procedure as mentioned in Section 34 of the CGST Act by issuing a "credit note" and the refund of Rs.18,000/- paid by the complainant as CGST, be paid to the complainant within 30 days from the passing of the award. Accordingly, the award is passed. Copy of the award be supplied to the parties, free of costs, as per rules. File be consigned to the record room.
Dated (Jaswant Singh Dhillon) (Jyotsna) (Dr.Harveen Bhardwaj)
28.6.2023 Member Member President
