Part-146-One Pager Snapshot to Cases on Section 54, 74 of CGST Act, 2017 and Rule 86A of CGST Rules, 2017

-Amended to the definition of relevant date from “end of financial year” to “due date for furnishing return” would be applicable to refund filed post 01/02/2019 to claim for refund in respect of returns filed consequent to that date and not to returns filed prior to the date of amendment

-Impugned letter allegedly issued for blocking of the Credit ledger, since called upon the petitioner to submit his explanation was held neither an order of attachment of ITC and nor notice U/Sec 74 as there was no mention of proceedings drawn U/Sec 74.

-Rejection of refund on account of fault of Customs department was improper as working of Customs was not under domain of petitioner and he shall not be penalised for irregularity from the side of customs department

– Petitioner cannot be compelled to deposit without following procedure under Section 73, 74 and 79