CC/445/2022 Kulwinder Kaur Vs WWICS & ors

Present:- Smt.Kulwinder Kaur Attorney on behalf of Complainant namely Gurpreet Singh along with Counsel Smt.Harleen Kaur, Advocate.

Sh.Jaswinder Singh, Adv. Counsel for OPs No.1 to 6

Statement of Sh.Jaswinder Singh, Adv. Counsel for OPs No.1 to 6 recorded that the compromise has been effected between the parties for Rs.85,000/-. In view of compromise, he has brought two Cheques bearing No.425936 dated 18.4.2023 for Rs.40,000/- and Cheque bearing No.425937 dated 18.6.2023 for Rs.45,000/-, drawn on Axis Bank Ltd. Mohali, in favour of Gurpreet Singh for handing over the same to the attorney of complainant, namely Kulwinder Kaur. Photocpies of Cheques placed on record.

Statement of Smt.Kulwinder Kaur Attorney on behalf of Complainant namely Gurpreet Singh along with Counsel Smt.Harleen Kaur, Advocate recorded that the compromise has been effected between the parties for Rs.85,000/-. In view of compromise, she has received two Cheques bearing No.425936 dated 18.4.2023 for Rs.40,000/- and Cheque bearing No.425937 dated 18.6.2023 for Rs.45,000/-, drawn on Axis Bank Ltd. Mohali, in favour of Gurpreet Singh in the Court today in terms of the compromise, subject to realization of above said Cheques, the present complaint may kindly be allowed to withdraw An award with respect to refund of GST amount may kindly be passed in favour of Complainant and the OPs may kindly be directed to provide the details of the applied refund of the GST amount in the present complaint. She 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 date of receipt of copy 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)

10.7.2023 Member Member President