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2021 (7) TMI 1116 - Commissioner - GSTRefund on account of Assessment/Provisional Assessment/Appeal/Any other Order through portal - refund rejected on the ground that the taxpayer has wrongly filed the refund claim in the category of appeals as there was no amount deposited by the taxpayer while filing the appeal against the MOV-09, dated 16-9-2019 - HELD THAT:- It is found that RFD-01, dated 22-6-2020 was filed with Division for refund of IGST @ 18% and penalty of equivalent amount i.e. ₹ 7,50,618/- deposited in pursuance to appeal allowed by Commissioner (Appeals)-II, State Tax, Haridwar - Further, the appellant has deposited ₹ 7,50,618/- to the Electronic Cash Ledger vide Reference No. 201909160845602, dated 16-9-2019 but had not discharged his liability towards tax and penalty payable under the Act by debiting the electronic cash ledger in consonance to Section 49(3) of the CGST Act, 2017. Consequently, the same amount was available in his Electronic Cash Ledger for use. The proper officer i.e. the Assistant Commissioner, CGST Division, Bhiwadi has precisely rejected the refund claim that the taxpayer has wrongly filed the refund claim in the category of appeals as there was no amount deposited by the taxpayer while filing the appeal against the MOV-09, dated 16-9-2019. The appellant stated that show cause notice was issued without mentioning DIN No. upon it and as per Circular No. 128/47/2019-GST, dated 23rd December, 2019, generation and quoting DIN on any communication issued by CBIC to taxpayers including emails is mandatory with an objective to bring more transparency and accountability, hence this show cause notice seems to be invalid and to be treated as void ab initio since it is issued without DIN - Appeal disposed off.
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