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There is no provision in GST Act on taxpayer to establish registration of vehicles used for transportation with the e-vahan portal to claim ITC:

It is clear from the explanation to Section 16(2)(b) of the Act that the person would be deemed to have received the goods if the conditions, as stated therein, are satisfied.

The petitioner has filed the present petition impugning an order dated 30.12.2021 passed by the Joint Commissioner of CGST (Appeals-1) [Order-in-appeal] allowing the Revenue’s appeal against an order dated 12.09.2019 passed by the Assistant Commissioner.

The petitioner had filed an application for refund of GST. The said application was allowed by the Order dated 12.09.2019 [Order-in-original]. 

The aforesaid order was reviewed by the Commissioner under Section 107(2) of the Act. In terms of the said provision, the Commissioner directed that the appeal be preferred to the Appellate Authority [in this case, the Joint Commissioner (Appeals)].

The review order dated 15.03.2020, directing the filing of the appeal, indicates that the decision to appeal the Order-in Original dated 12.09.2019 was premised on a finding that the vehicle numbers mentioned in two invoices were not reflected at the e-vahan portal. The Commissioner, therefore, concluded that the 126 invoices – in respect of which the refund was sought – were dubious and the claim for refund of tax was inadmissible.

It is important to mention that only a few of the 126 invoices were picked up for scrutiny and the conclusion, that the refund is inadmissible (in review order dated 15.03.2020), was founded solely on the assumption that since the vehicles mentioned in two invoices were not found registered on e-vahan portal, the details given in the other invoices were also unreliable.

The Appellate Authority [Joint Commissioner (Appeals)] found that the vehicles mentioned in the two invoices that were picked up for scrutiny were, in fact, registered with the e-vahan portal.

Notwithstanding that the Appellate Authority had found that the two vehicles were registered on the e-vahan portal, it allowed the Revenue’s appeal on the ground that the petitioner had not established that the goods had been received by providing details of other vehicles in respect of the remaining 124 invoices.

Ms. Narang, learned counsel appearing for the respondents, submits that it was incumbent upon the petitioner to produce details of all the invoices and establish the registration of all the vehicles which were used to transport the goods covered under the invoices (126 in number). It was not sufficient for the petitioner to confine itself to establishing the registration of only two vehicles on the e-vahan portal, that were used to transport the goods under the two invoices in question.

On a pointed query from the Court as to which provision of the Act required the petitioner to file details of all vehicles and also establish its registration with the e-vahan portal, the counsel submitted that there is no such requirement but once a doubt is raised, it is incumbent on the petitioner to file the requisite details.

It is clear from the explanation to Section 16(2)(b) of the Act that the person would be deemed to have received the goods if the conditions, as stated therein, are satisfied.

In the present case, there is no dispute that the petitioner had filed its return disclosing all necessary details for claiming the refund. It was, accordingly, also sanctioned in terms of the Orde.......
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TaxReply


Feb 14, 2023


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