GRAPES DIGITAL PVT. LTD. Vs. PRINCIPAL COMMISSIONER

JUDGEMENT

(1.) The petitioner has filed the present petition impugning several orders. The petitioner impugns the Orders-in-Original dtd. 24/10/2018 and 8/8/2019, passed by the Adjudicating Authority in respect of the application filed by the petitioner for refund of Integrated Goods and Services Tax (hereafter 'IGST') in respect of 'zero rated supply' being the export of services. In terms of the impugned Order-in-Original dtd. 24/10/2018, the Adjudicating Authority had allowed the petitioner's claim for the refund of IGST of Rs.24,33,20,306.00but, had adjusted an amount of Rs.5,08,03,767.00on account of interest liability. The interest liability comprised of an amount of Rs. 2,26,71,171/-, on account of interest on delayed payment of tax on input supplies on Reverse Charge Method (hereafter 'RCM') and Rs.2,81,32,596/-as interest on delayed payment of IGST on zero rated supplies. The Adjudicating Authority had passed the impugned Order-in-Original dtd. 8/8/2019 pursuant to a remand by the learned Appellate Authority holding that the adjustment on account of interest was permissible under Sec. 75 (12) of the Central Goods & Services Tax Act, 2017 (hereafter 'the CGST Act') and Sec. 79(1)(a) of the CGST Act.

(2.) In addition, the petitioner impugns the Review Order dtd. 16/10/2019 passed by respondent no.1 [Principal Commissioner, Central Goods & Service Tax, Delhi, South Commissionerate] directing that an appeal be filed for setting aside the impugned Orders-in-Original dtd. 24/10/2018 and 8/8/2019 to the extent that the said orders accepted the petitioner's claim for a refund of IGST in the sum of Rs.24,33,20,306.00.

(3.) The petitioner also impugns an Order-in-Appeal dtd. 30/4/2019 passed by the Appellate Authority [Commissioner of Central Tax, Appeals-II, Delhi] rejecting the petitioner's appeal against the impugned Order-in-Original dtd. 24/10/2018 and remanding the matter for rectification of the said order. The petitioner is aggrieved to the extent that the levy of interest and its adjustment was upheld. Finally, the petitioner also impugns an Order-in-Appeal dtd. 14/10/2020 passed by the Appellate Authority allowing the Revenue's appeal against the Orders- in-Original dtd. 24/10/2018 and 8/8/2019 and dismissing the petitioner's appeal against the impugned Order-in-Original dtd. 8/8/2019.