GSTAT Refund Appeal Lawyers

GST refund appeals to GSTAT arise when taxpayers face rejection, delay, or partial grant of legitimate refund claims. Our GSTAT refund lawyers provide comprehensive legal representation to recover various types of GST refunds through expert tribunal advocacy.

Types of GST Refund Appeals at GSTAT

Export Refunds (IGST)

• Zero-rated Supply Refunds – Export of goods without payment of tax

• Deemed Export Refunds – Supplies to EOU, SEZ, and government projects

• Export Invoice Discrepancies – Documentation issues in export refund claims

• Shipping Bill Matching – Customs and GST data reconciliation problems

Input Tax Credit Refunds

• Accumulated ITC Refunds – Excess input credit due to inverted tax structure

• Capital Goods ITC – Input credit on capital goods and plant machinery

• Input Service Credit – Credit accumulation in service export businesses

• Provisional Credit Issues – Credit reversal and subsequent refund claims

Excess Payment Refunds

• Overpaid Tax Recovery – Erroneous excess tax payments

• Double Payment Refunds – Duplicate tax payment recoveries

• Interest Paid Excess – Overpaid interest amount refund

• Penalty Overpayment – Excess penalty payment recovery

Special Category Refunds

• Inverted Tax Structure – Input tax higher than output tax situations

• Rate Change Refunds – Tax rate reduction retrospective benefits

• Transitional Credit – CENVAT/VAT credit transition refunds

• Government Refunds – Central/state government entity refund claims

Industries We Serve for Refund Appeals

Export-Oriented Industries

• Pharmaceutical Exports – API, formulations, generic drug exports

• Textile Exports – Garments, fabrics, home textiles export

• Engineering Goods – Auto components, machinery exports

• Software Exports – IT services, software product exports

Manufacturing Industries

• Capital Goods Manufacturing – Heavy machinery, industrial equipment

• FMCG Companies – Consumer goods with inverted tax structure

• Chemical Industry – Specialty chemicals, industrial chemicals

• Electronics Manufacturing – Components, assembly, finished goods

Understanding the GSTAT Refund Appeal Process

The GST Appellate Tribunal (GSTAT) is the second forum of appeal in the GST framework, established to hear appeals against orders passed by lower authorities. For businesses whose refund claims have been denied, the GSTAT is a critical venue for justice.Here is a simplified overview of the process:

1. Eligibility and Time Limit Any taxpayer aggrieved by a decision, such as a refund rejection, can file an appeal .This appeal must be filed within three months from the date the order was communicated to you. 

2. Filing the Appeal and Documentation The appeal process is initiated by filing the necessary forms on the official GSTAT portal.Your appeal must be accompanied by crucial documents, including the original order you are challenging, clearly defined grounds for your appeal, and other supporting evidence 

3. Non Applicability of Pre-Deposit : Refund is not a demand so you don’t have to deposit any amount towards an appeal filed against a refund claim.

Why AMLEGALS for GSTAT Refund Appeal?

Navigating a GSTAT appeal requires more than just filing paperwork; it demands a deep understanding of GST law, procedural nuances, and persuasive argumentation. Our team is uniquely positioned to handle your refund appeal because:

• Specialized Expertise: GST Refund is our specialised area and had dealt with refunds issue at large.
• Proven Experience: With decades of experience, we have a successful track record representing clients in complex tax litigation, including matters before the High Courts.
• Up-to-Date Knowledge: We constantly monitor the regulatory landscape and jurisprudence.
• Strategic Approach: We always analyze the initial rejection order and deploy the possible best strategy.

Frequently Asked Questions (FAQs)

Q: What is the time limit to file a refund appeal with the GSTAT? A: You must file an appeal within three months from the date the decision or order from the lower authority is communicated to you 

Q: Can I file an appeal if my GST refund application is partially allowed?

A: Yes, if your refund application is only partially approved and you are dissatisfied with the portion that has been rejected, you can file an appeal with the GSTAT. A detailed analysis of the rejection order will help in determining strong grounds for appeal.

Q: Can a refund appeal be filed after the three-month time limit?

A: Appeals must be filed within three months from the date the refund rejection order is communicated. However, under certain circumstances, the GSTAT may condone delays if sufficient justification is provided. It is crucial to act promptly to avoid unnecessary complications.

Q: Can I claim interest for delayed refunds if my appeal is successful?

A: Yes, if your GST refund appeal is successful and the refund was delayed without valid reasons, you may be entitled to interest as per the provisions of the GST law. The interest rate as prevailing now is 6% per annum .

You may connect with AMLEGALS, to take an informed decision in GST issues.

• Email: info@amlegals.com
• Boardline: +91-8448548549
• Office Locations: Ahmedabad, Bengaluru, Chennai,Hyderabad, Kolkata, Mumbai, New Delhi, Prayagraj, Pune & Surat