2026-VIL-319-GSTAT-KOL
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  2. 2026-VIL-319-GSTAT-KOL

SGST Tribunal

GST - Refund of unutilised Input Tax Credit on zero-rated supplies under Section 54 of the CGST Act, 2017 read with Rule 89(4) of the CGST Rules, 2017 - Appellant claimed refund for supplies made to SEZ unit or developer without payment of tax, but the supplies were not disclosed in the outward supply statement - Proper officer treated the zero-rated turnover of goods as nil and rejected the claim, which was upheld by the FAA - Appellant contended that it held all tax invoices, SEZ endorsements and export documents, while Revenue submitted that consistency of aggregate turnover does not establish the character of each individual supply - Whether the refund claim is admissible or the matter requires fresh examination - HELD - Zero-rated supply includes export and supply to an SEZ developer or unit for authorised operations, and the formula in Rule 89(4) makes it abundantly clear that a taxpayer must correctly report zero-rated supply in the return and provide a correct break-up in the outward supply statement, with details of supplies to SEZ also required in the annual return - The Appellant showed gross negligence in omitting the purported SEZ supplies from the outward supply statement and the annual return. The case involves disputed questions of fact, the FAA having recorded that the mandatory documents were not submitted, and requires reconciliation of the discrepancies in the turnover of supplies to SEZ - The order of the FAA is set aside and the matter is remanded to the proper officer for re-examination of the refund claim, with direction to the Appellant to submit invoice-wise reconciliation, copies of tax invoices and shipping bills, endorsements by the specified officer and the letter of undertaking - The proper officer to pass a speaking order after hearing in accordance with Rule 92 – The appeal is disposed of
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