JUDGMENT

Petitioner has approached this Court, being aggrieved by the fact that Ext,P8 application filed by the petitioner for refund of certain amounts paid erroneously as tax has been rejected by Ext.P11 order on untenable grounds.

2. It is the case of the petitioner that in the month of January- 2024, the petitioner had issued two invoices for a total value of Rs.42,27,999.63 and the tax liability of Rs.3,80,519.96 as CGST and Rs.3,80,519.86 as SGST was declared in GSTR-I, the same was also reflected in GSTR 3B for the month of January 2024. It is the case of the petitioner that the petitioner received Rs.25,00,000/- (Rupees Twenty five lakhs only) as part-payment in respect of the aforesaid invoices and by mistake, the same was shown as advance payment in GSTR-I for February, 2024 also and an amount of Rs.1,90,677.97 as CGST and Rs.1,90,677.97 as SGST was again paid. In other words, it is the case of the petitioner that, in respect of amounts for which tax had already been remitted, further amounts were remitted as tax. According to the petitioner, the mistake was rectified by filing an amended return as per Ext.P4. In Ext.P11 order, it is seen that the reason for rejecting the refund application is recorded as follows:-

‘’I have gone through the refund claim, Ledger Account of M/s. Lakshmi Living Spaces Pvt Ltd for the period 01-04-2023 to 31-03-2024, Invoice No. SEC/23-24/02 Dated 15-01-2024, Invoice No. SEC/23-24/03 dated 27-01- 2024 issued to M/s. S L Living Spaces [P] Ltd and Receipt Voucher No. 20 & 21 dated 03-02-2024 and other supporting documents furnished by them. The claimant has filed a claim for refund of Rs. 3,81,355.94/- (IGST as NIL, CGST Rs. 1,90,677.97/- & SGST Rs. 1,90,677.97/- on 08-05- 2024. The claim was verified with Electronic Cash Ledger and it has been seen that a amount in Electronic Cash Ledger with Debit Entry DC3203240092175.

Reply to Show Cause Notice has been filed by the Tax Payer in Form GST RFD-09, ZD3206240103406 dated 25-05-2024. There also the Taxpayer has re-iterated the points as same submitted in document in the Personal Hearing dated 20-06-2024.

I carefully considered the RFD-01 vide ARN AA320524005371V Dated: 08- 05-2024 for the refund of Rs. 3,81,355.94/- (IGST as NIL, CGST Rs. 1,90,677.97/- & SGST Rs. 1,90,677.97/-) paid under the category of Any Other[Specify] on the payment in GSTR-3B for February- 2024, and found that the tax payer’s refund request is not sustainable and hereby rejected with the following reasons;

1 The value of Invoice issued during January-

2024, advanced received during February

2024 and GSTR-1 are not at all matching.

2 No correlation between GSTR-1 and GSTR-3B for the month of February-2024.

3 No correlation between GSTR-1 and GSTR-3B for the month of March-2024.

4 There is no sufficient reasons supporting the payment are to be considered as excess payment.

Accordingly, I pass the following Order.

ORDER

I hereby reject an amount of Rs. 3,81,355.94/-

(IGST as NIL, CGST Rs. 1,90,677.97/- & SGST Rs. 1,90,677.97/-) to Sri. Jafar Karakkunnel Arshal, M/s. Space Engineers & Contractors, VI/120 A, First Floor, Painayil tower, EEC Market Bypass Road, Muvattupuzha, PIN-686 673 having GSTIN-32AQZPA1785F1ZQ, as per sub-section (1) of section 54 read with rule 90[4] of the Central Goods and Services Tax Rules, 2017.

With the above, the Show Cause Notice No.

19/2024 dated 11-06-2024 is disposed of.’’

3. The learned Standing Counsel appearing for the respondents would submit that while rejecting the refund claim of the petitioner, it is seen that the officer had taken the view that the petitioner could not receive any advance payment after the supply of goods in the month of January, 2024. However, this reasoning adopted by the Officer does not take into consideration the fact that the petitioner has a case that the description of the amount received in February, 2024, as an advance, is actually a mistake and the same was also rectified by filing an amended return as can be seen from Ex