The Goa Commercial Tax Department has quashed the order rejecting the GST Refund.
The Deputy Commissioner has issued RFD 06 using an invalid DIN. On submitting these DINs on the SGST website designed to search DINs, the website presented a message of: “No Details found”. Hence the appellant is unable to verify if this is a valid document. In terms of Circular number 122/41/2019-GST, a valid DIN is mandatory on all communications from the GST department.
The Deputy Commissioner has erred in not providing any relief to appellant on account of admitted inefficiency and errors on the side of GSTN. The GSTN has admitted to appellant in writing that they were unable to process the refund applications, which in turn resulted in appellant losing 17 months.
In the case of Vision Distribution Pvt. Ltd. v. Commissioner the Delhi High Court has held that the rights of the parties cannot be subjugated to the poor and inefficient software systems developed by the GSTN. Thus, appellant states that the limitation period in their specific case, must be extended by 17 months lost due to inefficiencies of GSTN.
The Additional State Commissioner, Sarita S.Gadgil has held that Appellant was required to exercise this right within prescribed time limit. Subsequent amendment is not clarificatory in nature or not to remove any omission in the existing statute but to substitute the existing provision and enactment of new provision. The Right which has existed before amendment will not be curtailed with amended provision and as such, it is held that the amended provisions to be made applicable prospectively and not with retrospective effect unless it specifically expresses so. Other issues raised by appellant are not acceptable such as no valid DIN was available on documents, It is clearly explained by proper officer in his reply. In lieu of above discussion, I pass the following order.
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