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Notice & input claims

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jakie cool

10 Points Posted on 14 September 2021

I will try to ask my query with a example
supposing x is has managed to not paying gst on inputs for purchasing service
later after 3 years it has been found by the proper officer that x has to pay gst on inputs which are not being taxed by the seller as x gave fake details
now x is liable to pay tax, but x has appealed that the input tax which he has to pay is purely refundable as he is an exporter

In this case, who would succeed?

Replies (4)

Quick Summary

This discussion explores a scenario where an exporter, 'X', failed to pay GST on certain input services. When discovered by a proper officer, X wishes to appeal, arguing that the input tax should be refundable due to their exporter status. The core question is whether X can succeed in claiming a refund for input tax that was initially not paid or claimed, or if the department can argue that refunds are only applicable when GST has been demonstrably paid on inputs.

Deepak Kumar

791 Points Posted on 15 September 2021

Please elaborate your querry clearly

jakie cool

10 Points Posted on 15 September 2021

Gst on inputs is refundable as the party is exporter, but he did not claim or paid gst on inputs, if the proper officer finds this out and asks to pay the gst on inputs can the party appeal that even if he has to pay gst on inputs it's totally refundable, will he be successful? or the dept can argue refundable gst on inputs can only be if they have been claimed by paying gst?